Policy paper
HMRC issue briefing: tax fraud warning for employment agencies and employers
This briefing explains new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services involving tax credits to reduce liabilities for employers.
Documents
Details
HMRC is aware that businesses are being approached by organisations offering models which falsely claim to be able to reduce employment costs through ‘tax credits’ offset from third party businesses they have acquired. HMRC considers these arrangements tax evasion.
Updates to this page
Published 14 November 2025