ContractorCare Ltd was today named by HMRC as a tax avoidance promoter, along with PAYEme Ltd, and Gateway Outsource Solutions Ltd. Customers are being urged to withdraw from the published schemes and contact HMRC as soon as possible.

This latest publication of tax avoidance schemes and their promoters comes after tax avoidance promoter Hyrax Resourcing Ltd was handed a £1 million fine after a legal challenge by HMRC, for failing to disclose to the tax authority the details of the tax avoidance scheme they promoted.

Mary Aiston, Director of Counter Avoidance, HMRC, said:

Tax avoidance schemes are advertised as clever ways to pay less tax but in reality, they rarely work as the promoters promise.

That’s why we’re regularly exposing the details of tax avoidance schemes and their promoters, to not only help customers steer clear of them, but also to disrupt the tax avoidance market and drive scheme promoters out of business.

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 three named tax avoidance promoters are:

• ContractorCare Ltd, of 24/25 The Shard, 32 London Bridge Street, London, SE1 9SG 
• PAYEme Ltd, 3rd Floor 8 Princess Parade, Liverpool, L3 1DL
• Gateway Outsource Solutions Ltd, of Mottram House, 43 Greek Street, Stockport, SK3 8AX

These avoidance schemes typically saw users contracted through the scheme and paid National Minimum Wage, with the rest of their wage disguised in a separate payment. Schemes such as these often wrongly promise their users can avoid National Insurance and Income Tax.

HMRC has now named a total of fourteen tax avoidance promoters and further names will be added to this list in the coming weeks. This is not a complete list of all tax avoidance schemes currently being marketed or a complete list of all promoters, enablers, and suppliers.

HMRC’s Tax Avoidance – Don’t Get Caught Out campaign offers a range of tools to customers to help them steer clear of avoidance schemes, such as their interactive risk checker, payslip guidance, and case studies demonstrating the risks of becoming involved in a tax avoidance scheme and the warning signs customers should look out for.

HMRC is also urging customers who have been encouraged to get into a tax avoidance scheme or have come into contact with someone selling tax avoidance schemes to report this by using the Report Tax Fraud Online Form.

David Wells, 41 of Fretter Close, Broughton Astley, Leicestershire and Daniel Hancock, 32 of Gull Crescent Northampton, repeatedly ignored warnings by the Environment Agency. They were sentenced to 8 months in prison, suspended for 2 years, and each ordered to perform 100 hours of unpaid work.

The pair, who had previously pleaded guilty, were ordered to pay £4,900 in costs at Northampton Crown Court following an investigation by the Environment Agency.

The court heard how both had been storing and burning waste without environmental permits at a site on the edge of the village of Boughton. Nearby residents reported toxic fumes and seeing flames coming from the Boughton Springs site.

During lockdown of spring and summer 2020, witnesses reported ‘very thick dense smoke and very smelly’ and ‘acrid and very toxic’. Reports of fires that were ‘frequent and troublesome’ and smoke with ‘a very unpleasant odour’, were also reported.

Neighbours explained they were unable to sit in their gardens, hang out washing or open their windows. One elderly neighbour experienced breathing difficulty when fires were in progress.

Environment Officers visited on several occasions to warn and provide advice on what material could be burnt legally. Despite these visits, the pair continued to burn material without permission and to store mixed waste illegally on the site.

In February 2021, officers visited unannounced after further blazes were reported. On arrival they found a fire made up of green waste in plastic bags, laminated wood, furniture, cans, and other general waste.

Officers at the scene described the smoke from the fire as black, with a ‘toxic’ smell.

Piles of items including toilets, scrap metal, 3 metres squared of spent printer cartridges, sacks of domestic waste, carpets, toys and clothes were found at the site. Much of the waste was stored on bare ground, risking contamination to soil and water, creating an odour problem and attracting flies and vermin.

In July, the pair were still storing illegal mixed waste in defiance of officers’ advice. The Environment Agency, the court heard, had no alternative but to prosecute.

Environment Agency prosecutor, Sarah Dunne, said:

Officers had made every effort to work with the men to help them comply with the law.

Their activities had harmed the environment, impacted upon lawful competitors and undermined the Environment Agency’s attempts to regulate and protect the environment.

Sentencing Wells and Hancock, Her Honour Judge Lucking QC said:

The pair’s ‘lucrative’ business had had ‘an impact on other people’s mental health and well-being.

If the pair were back before the court for further environmental offences, they risked immediate custody. They had demonstrated a ‘resistant attitude’ to the Environment Agency and a ‘flagrant disregard’ for the law.

Paul Salter, Environmental Crime Officer at the Environment Agency, said:

David Wells and Daniel Hancock’s convictions show how seriously we take the issue of waste crime.

This burning of waste blighted the community throughout lockdown, causing residents misery. The men were advised on many occasions as to how to store and safely manage their waste but refused to comply.

The burning of waste must be done in a sustainable and properly managed way that mitigates any impact on the local community. This was not done in this case.

Anyone with suspicions of waste crime can call our incident hotline, 0800 807060, or Crimestoppers, on 0800 555111.

Nearly 180,000 18-year-old students in England have had their place at their first choice of university confirmed. This is the largest number ever on record for an examination year, a 20% increase on 2019, when exams were last sat.

Overall, 425,830 students of all ages and domiciles will be going onto university, including a record number of 18-year-olds from a disadvantaged background for an examination year. The gap between the most and least advantaged progressing to university has narrowed to a record low (from 2.29 in 2019 to 2.26 in 2022, and from 2.32 in 2021).

The first cohort of T level students received their results today, with over 92% achieving a pass or above. Many have already secured their first job or an apprenticeship in areas like mechanics and digital product design, and 370 students, 71% of those who applied, have so far been placed onto a university course, demonstrating the flexibility and appeal of these courses.

This is the first year that students have taken summer exams since 2019. As part of the Ofqual transition period back to pre-pandemic grades, AS, A level and Vocational and Technical Qualification results received today will be higher than in 2019 in recognition of the disruption students experienced during their exam years.

Exams were taken with support and adaptions in place, including advance information of topics for A levels, and longer assessment windows for vocational and technical qualifications.

Grades will be lower than 2021 when exams did not go ahead and grades were determined by teachers, as schools and colleges remained closed to most pupils until March.

36% of entries for A levels are at grade A or above in the UK – up from 25% in 2019, and down from 45% in 2021, reflecting the target set out last autumn.

Statistics published today also show:

• 83% of entries for A levels are at grade C or above – up from 76% in 2019, and down from 89% in 2021, reflecting the target set out last autumn.
• The gap between the proportion of top grades (A*, A and above and B and above) in independent schools and academies in England has narrowed compared to 2021.
• 92.2% of T Level students in receipt of results this year achieved a Pass or above, with 31.9% achieving a Distinction and 2.7% a Distinction*.
• Over 240,000 certificates awarded to a wide range of students who have undertaken Level 3 vocational and technical qualifications used for progression in a similar way to A levels, with results broadly similar to previous years.
• 87.7% of undergraduates for this year at UK universities are from the UK compared to 12.3% of international students. This compares to 14.7% of international students in 2019.

Education Secretary James Cleverly said:

I want to congratulate students getting their results today and say a big thank you to the teachers who helped them get to this point. These students have experienced unprecedented disruption over the last couple of years, and such excellent results are a testament to their resilience and hard work.

Our plan this year was to ensure that students could sit their exams for the first time since 2019, be graded fairly and move on to the next stage of their lives as we return to normality after the pandemic.

We have now seen the largest number of students on record for an examination year – including a record 23,220 of disadvantaged 18-year-olds – going on to university, while many others will take their next steps in further training or the world of work.

Regardless of what those next steps are, I wish all students the very best on this exciting new chapter in their lives.

179,690 18-year-olds in England gained their first choice of university place, 21,670 their insurance. This compares to 149,670 getting their firm choice and 19,300 getting their insurance choice in 2019.

The government has been working with the higher education sector to ensure that universities have been making offers that reflect the grades students have received today.

Universities have been encouraged to be flexible in their decision-making on admissions for students who narrowly miss their grades or terms of their offer and they have a wealth of experience supporting young people throughout the application process, including through the changing circumstances with recent results cycles.

Medicine and Dentistry are hugely competitive courses, and consistently have far more applicants than there are places available. Despite more cautious offer making this year so universities can avoid oversubscription, the government expects all places on these courses to be filled for 2022/23.

For those students going onto higher education in September from the lowest-income households, on top of the standard cost of living support package, the government has continued to increase support for living costs on an annual basis. This means that these students now have access to the largest ever amounts in cash terms. The government also asked the Office for Students to protect the £256 million available to support disadvantaged students and those in the need for the current financial year.

If students have not received the grades they were hoping for, a record number of places are available through UCAS, as well as a range of high quality vocational and technical options. Students can call the National Careers Service on 0800 100 900 for advice on their next steps.

To help future students recover from the impact of the pandemic the government has invested nearly £5 billion including £1.5 billion for the National Tutoring Programme. Over two million courses have now started through the National Tutoring Programme, including 1.8 million so far this academic year across an estimated 80% of schools.

The Department for Education and Ofqual will evaluate the arrangements this year, before finalising 2023 arrangements as early as possible in autumn. The intention is to return to the carefully designed and well-established pre-pandemic exam arrangements as quickly as possible, given they are the best and fairest way of assessing what students know and can do.

Unless otherwise stated all figures refer to England domicile.