Weekly tax highlights ― 23 June 2025

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

Direct Taxes

Spotlight 71: Warning for agency workers and contractors who are moved between umbrella companies

HMRC has issued Spotlight 71 advising agency workers and contractors on identifying potential red flags when being moved between umbrella companies that may be operating non-compliant tax avoidance schemes.

The Spotlight advises agency workers and contractors that certain umbrella companies may promote arrangements that facilitate tax avoidance. It states that discrepancies such as modifications in PAYE references, unexpected changes to employer names, or altered payment structures may signal involvement in an avoidance scheme.

The guidance emphasizes that contracts, payslip information, salary payments, and associations with promoters known for tax avoidance should be carefully reviewed, with any concerns being raised initially with the umbrella company.

See Simon’s Taxes E4.1045A.

Employer Bulletin: June 2025

HMRC has published the June 2025 issue of the Employer Bulletin, providing important updates and information relevant to employers and agents.

This edition includes a roundup of items already announced and information on the following:

•
organised labour fraud ― HMRC advises that to

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