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Five more tax avoidance schemes named by HMRC

HMRC names 5 more tax avoidance schemes, as part of their crack-down on tax avoidance promoters.

HM Revenue and Customs (HMRC) has published the details of 5 further tax avoidance schemes, including three promoted by AML Tax (UK) Limited.

Last year, AML Tax (UK) Ltd was fined £150,000 for failing to provide HMRC with legally required information as part of a tax investigation.

The 5 schemes all seek to disguise remuneration, something which HMRC classes as tax avoidance.

Mary Aiston, HMRC’s Director of Counter-Avoidance, said:

These schemes are cynically marketed as clever ways to pay less tax. The truth is they rarely work in the way the promoters claim and it is the users that end up with big tax bills. HMRC will continue to use all the powers at our disposal to crack-down on promoters. Anyone who thinks they may be involved in a tax avoidance scheme, or have been approached by a scheme promoter, should contact us as soon as possible to get help.

The 3 AML linked schemes named are:

  • Annuity Arrangements, AML Tax (UK) Limited, 1st Floor, Blackfriars House, Parsonage, Manchester, M3 2JA

  • AML Prefunded EBT, AML Tax (UK) Limited, 1st Floor, Blackfriars House, Parsonage, Manchester, M3 2JA

  • AML Split Contract, AML Tax (UK) Limited, 1st Floor, Blackfriars House, Parsonage, Manchester, M3 2JA

Other schemes named are:

  • Enhanced Umbrella, Tailored UK Services Ltd, trading as Tailored Resourcing, 67 Grosvenor Street, Mayfair, London, W1K 3JN

  • Able Ltd / Contractor Central Accounting Ltd - Able Ltd: 2nd Floor, Queen Victoria House, Victoria Street, Douglas, Isle of Man, IM1 2LF / Contractor Central Accounting Ltd: The Axis Building Maingate, Team Valley Trading Estate, Gateshead, England, NE11 0NQ

The 3 AML schemes make use of complex company structures and directors’ loan accounts to extract profit, providing directors with income where Corporation Tax, Income Tax and National Insurance contributions were not correctly paid. The other 2 schemes make one payment to users that is close to National Minimum Wage and then another disguised payment, which the promoters claim is non-taxable and Income Tax and National Insurance are not correctly deducted.

Naming promoters is one of a number of measures that HMRC is using to help people identify avoidance schemes as part of the Tax Avoidance – Don’t Get Caught Out campaign.

HMRC continues to tackle all aspects of the tax avoidance market. Following publication of the first enablers related GAAR Panel opinion on GOV.UK in October 2022, HMRC has now issued the first enablers penalties.

Enabler penalties are applied to anyone who facilitates or helps to implement tax avoidance, which is 100% of the enabler’s fees. This sends a clear message that HMRC can make the sale or facilitation of tax avoidance schemes unprofitable. These are the first cases to reach the penalty stage. HMRC is tackling the tax avoidance supply chain with over 150 enablers under investigation.

Further information about published tax avoidance schemes and promoters can be found on GOV.UK.

This is not a complete list of all tax avoidance schemes currently being marketed or a complete list of all promoters, enablers, and suppliers. If a tax avoidance scheme is not shown in the list, this does not mean that the scheme works or is in any way approved by HMRC. There are other schemes, promoters, enablers, and suppliers that remain active, and HMRC will regularly update this list with these details.

Anyone who believes that they are involved in a tax avoidance scheme, should contact HMRC as quickly as possible by emailing

Further information

To report tax avoidance schemes and those offering you the schemes to HMRC, please use our online form.

People can use HMRC’s interactive risk checker to find out if their employment arrangements could involve tax avoidance.

HMRC’s payslip guidance helps people check their payslips to make sure they are not involved in a tax avoidance scheme, operated by some umbrella companies.



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