West Lothian-based business stole £8.8 million of VAT in employment agency scam
The stolen money funded lavish lifestyles, with cash splashed on gold bullion, diamonds, fast cars and expensive properties.
One director is already serving a six-year sentence for a separate sophisticated VAT fraud
The bosses of a corrupt payroll company that stole millions of pounds of VAT have been jailed for more than 22 years.
West Lothian-based Linear Services handled payroll for 27 employment agencies but didn’t hand over VAT they owed to HM Revenue and Customs (HMRC) during a two-year fraud.
Graeme Cullen, Leslie Thompson, Graham Newall and Martin Lang ran the firm that charged VAT on invoices totalling £8.8 million between 2015 and 2017. The court heard the gang lived extravagant lifestyles with huge amounts of money spent on expensive homes, holidays, diamonds and even gold bullion.
Thompson is already serving a six-year sentence for his role in an elaborate multi-million-pound tax fraud that led to convictions for a network of 20 corrupt company directors.
The 63-year-old, from Bathgate, West Lothian, was jailed in October, while his wife Beverley was handed a two-year suspended sentence for her role in the elaborate scam.
The gang were caught following a lengthy investigation by HMRC’s Fraud Investigation Service, who worked alongside partners from Police Scotland’s Specialist Crime Division.
Lang, 68, pleaded guilty on 30 January. Cullen, 54, Thompson, 63, and Newall, 49, were sentenced on 21 April after an eight-week trial at Glasgow High Court.
HMRC urges all businesses to carry out meaningful due diligence on any supply of services and anyone with any information about any type of tax fraud can report it to HMRC on GOV.UK.
Winter Fuel Payments paid in winter 2025 will be recovered from pensioners with income above £35,000
Check if your payment will be reclaimed at GOV.UK – you don’t need to contact HM Revenue and Customs (HMRC)
Scammers may try to trick customers into handing money over
Pensioners are being warned to be on high alert for scams as the recovery of Winter Fuel Payments begins this month.
Almost two million people are expected to repay their winter 2025 payment due to their annual income being more than £35,000 – for most, an automatic process.
HMRC saw more than 25,000 Winter Fuel Payment scam referrals over the last 12 months and is warning that scammers may now use the recovery process as a hook to use texts, emails and phone calls to target this group.
For most, the payment will be recovered through a change to their PAYE tax code from this month (April 2026) with no need to contact HMRC.
For those in Self Assessment who file online, the payment should be pre-populated in their 2025 to 2026 tax return, due by 31 January 2027. Customers should check and add it manually if it is not shown.
Paper filers will need to add it on their tax return, due by 31 October 2026.
This applies across the UK – including in Scotland, where the payment is known as the Pension Age Winter Heating Payment and in Northern Ireland, where payments were made by the Department for Work and Pensions on behalf of the Northern Ireland Executive. In all cases, recovery is handled by HMRC.
Myrtle Lloyd, HMRC’s Chief Customer Officer, said: ““Criminals are great pretenders and often use fake letters, emails, calls and texts to impersonate HMRC and trick people into giving them money.
“I’d encourage anyone who’s unsure to use our online tool at GOV.UK to check whether and how their payment will be recovered – there’s no need to call us”
HMRC will never contact people by text or email to ask them to repay their Winter Fuel Payment, or to request bank details.
For local sports clubs every penny and pound counts. More than 8,000 clubs across the UK are getting a much-needed financial boost after registering as a Community Amateur Sports Club (CASC) with HM Revenue and Customs (HMRC). In doing so, they are able to claim a variety of tax reliefs including business rates and gift aid.
Tax reliefs for grassroots clubs means they can become financially sustainable, keep membership fees affordable and re-invest in their facilities so they can focus on delivering the best sports and social opportunities for local people.
With thousands of clubs already registered and receiving financial support through tax reliefs, Sandeep Ghelani, Senior Policy Advisor from HMRC outlines the benefits of the scheme and encourages other clubs to register today.
Is your Community Amateur Sports Club (CASC) eligible to register for tax relief?
To be eligible for tax relief as a CASC, clubs must be based in the UK, provide facilities for eligible sports and encourage people to take part. The club must also be set up with a governing document, open to the whole community with limited fees, organised on an amateur basis and to be managed by ‘fit and proper’ people. More about eligibility can be found on GOV.UK.
What reliefs are available to clubs once registered?
After registering with HMRC, clubs will be eligible for a number of financial reliefs on income, gains and profit including:
Business Rate relief
Gift Aid relief
Corporation Tax exemptions
Tax relief on fundraising events
Capital Gains exemption
Inheritance Tax benefits
You can find out more about the tax reliefs claimed through the CASC scheme on GOV.UK.
Two of the most popular reliefs claimed are for business rates and gift aid. In 2025 alone, CASCs benefitted from £40 million in business rates relief and £3 million in Gift Aid relief.
Two clubs who have benefitted from their registration as a CASC include Salisbury Rugby Football Club and Frocester Cricket Club.
Alastair Downey, Chairman of Frocester Cricket Club, a long-established and thriving CASC explains how the tax reliefs have helped the club: “Mandatory 80% business rates relief and access to gift aid has provided vital financial support over the years.
“Without this we would have been unable to build our new cricket pavilion, of which more than £25,000 in funding was from gift aid contributions.”
Salisbury Rugby Football Club is a successful CASC with 1,000 members. President Nicola Rawson explains the benefits of CASC: “The 80% reduction in business rates and access to gift aid has helped the club enormously.
“We now have newly built changing rooms at the club with was paid for with our own fundraising efforts and almost £25,000 from gift aid contributions. The financial benefits from CASC continue to provide valuable support.”
If you think your CASC could benefit from registering with HMRC, go to GOV.UK to find out more.
About 140 individuals and businesses penalised for deliberately defaulting on tax exceeding £25,000 have today (26 March) been named by HMRC.
The latest update includes several takeaways, convenience stores, a vape importer and a vape shop. In every case, those named failed to make a full disclosure when HMRC began its investigation – a step that would have kept their details off the list.
The list covers civil penalties only and does not include criminal convictions for tax fraud. Details remain published for 12 months.
Working families encouraged to cut the cost of Easter childcare by signing up to Tax-Free Childcare
Latest figures show 36,120 families in Scotland saved on their childcare bills in December 2025
More than £46 million in government cash helped with childcare costs for almost 660,000 children
More than 36,100 families in Scotland saved money on their childcare in December as HM Revenue and Customs (HMRC) urges families to sign up before booking their Easter holiday childcare.
Working families who sign up to Tax-Free Childcare can make yearly savings of £2,000 off their childcare costs for each of their children up to the age of 11 and £4,000 for disabled children up to the age of 16.
Myrtle Lloyd, HMRC’s Chief Customer Officer, said: “£2,000 a year off childcare bills can make a big difference to household expenses. There are plenty of childcare providers to choose from to suit your needs and your children’s interests – sign up today to make those savings for the Easter school holidays and for your plans for the rest of the year. Go to GOV.UK to find out more.”
Once a Tax-Free Childcare account has been opened for each child, for every £8 deposited, the government tops it up by £2. A total of £46.6 million in government cash was added to accounts in December, the latest figures show, contributing to the cost of childcare for almost 660,000 children.
A family can save up to £500 every three months for each child (£1,000 every three months if the child is disabled) which can be used to pay for any approved childcare.
Parents can choose from thousands of providers now accepting Tax-Free Childcare as payment including wraparound care or childminders for term time care, or holiday clubs and workshops during the school holidays.
Once an account is open, parents can deposit money to use straight away or keep it in the account for whenever it’s needed. Any unused money in the account can be withdrawn at any time.
Families could be eligible for Tax-Free Childcare if they:
have a child or children aged 11 or under. They stop being eligible on 1 September after their 11th birthday. If their child has a disability, they receive up to £4,000 a year to help with higher childcare costs that are often involved, until 1 September after their 16th birthday
the parent and their partner (if they have one) earn, or expect to earn, at least the National Minimum Wage or Living Wage for 16 hours a week, on average
each earn no more than £100,000 per annum
do not receive Universal Credit or childcare vouchers
Tax-Free Childcare can be used alongside the free childcare hours, subject to eligibility.
New figures reveal 7 million started a new job in 2025
With National Careers Week under way, jobseekers are reminded to use the HMRC app for essential information when applying for or starting a new job
More than 7 million people started new jobs in 2025, an increase of 300,000 from the previous year
Downloading the HMRC app means jobseekers have their National Insurance number, employment history and tax code at their fingertips helping them when they start their job
HM Revenue and Customs (HMRC) has revealed more than 7 million people started a new job in 2025. And as National Careers Week is under way, it is reminding those starting a new job in 2026 to download the HMRC app for their essential tax and employment details.
Whether it’s a young person on the hunt for their first job, or someone looking for a new challenge, a change of career, or a promotion – downloading the HMRC app provides users with instant access to all the employment and tax-related information they need.
Spring is the busiest time for new recruits – last year more than 1.8 million people started a new job between April and June 2025. Downloading the HMRC app can help avoid those first day nerves and is quick and easy to do via GOV.UK or from the App Store or Google Play.
At the touch of a button, it can display information often asked for by recruiters and employers when someone starts a new job, including:
National Insurance number
employment and income history
Pay As You Earn (PAYE) information, including P60
tax code
Myrtle Lloyd, HMRC’s Chief Customer Officer said:“Applying for a job or starting a new job can be hard work in itself. But the HMRC app provides you with handy access to everything you need to make the admin side of things a little easier – especially important for young people who may not know what information an employer requires.
“Download the HMRC app to save yourself some time and stress and avoid those first day jitters.”
The HMRC app had more than 2.7 million new users in 2025. The most popular functions include:
nearly 270,000 people downloading their PAYE history showing their P60 which includes detail of previous employment, salary and tax paid to date
more than 507,000 people using the tax calculator to work out the tax they pay on their salary
more than 522,000 people downloading their National Insurance number to their digital phone wallet to be used whenever it is needed.
Young adults encouraged to find their matured Child Trust Fund quickly and for free using the GOV.UK locator tool
Child Trust Funds worth on average £2,242 each
Those starting an apprenticeship can use the HMRC App for essential information needed by their employer
HM Revenue and Customs (HMRC) is urging young people in Scotland who have yet to claim their Child Trust Fund to do so during National Apprenticeship Week (9-15 February).
While an apprenticeship can provide a good start to life in work, latest figures show 758,000 young people could be missing out on cash as they have yet to claim the savings in their Child Trust Fund account.
Child Trust Funds are long term, tax-free savings accounts which were set up for children born between 1 September 2002 and 2 January 2011 with an initial government deposit of at least £250.
Young people can take control of their account at 16, but once they turn 18 years old the account matures and they can decide whether they want to withdraw the money or re-invest it.
With more than 14,500 young people aged 24 and under on Modern Apprenticeships in Scotland, a Child Trust Fund worth on average £2,242 each, will give them a financial head start.
Hope Kerr-Williams, a 22 year-old apprentice from Nottingham, claimed her Child Trust Fund at 18.
Hope found out about her Child Trust Fund account when she was a teenager. Her parents had told her where it was invested and that they had paid an inheritance into it on her behalf. It was worth £5,000 by the time she claimed it and she used it to help pay for her expenses when she started university.
Hope said:“I was counting down the days until I could claim my Child Trust Fund as I was planning my move to Sheffield. I used it to put a deposit down on my flat, pay the first months’ rent and buy essentials for my accommodation, which all adds up when you have to buy everything at once. I also bought a laptop for my course.”
Hope says she doesn’t know how she would have managed costs without it and encouraged her friends to claim theirs.
“Having my Child Trust Fund account saved me from going into an overdraft or borrowing money when I had a lot of expenses at the start of university. It gave me independence and a great start to adult life, which I’m still grateful for.”
Hope graduated last summer and joined HMRC in November. She is one of 870 apprentices currently with HMRC and is doing a Level 4 PR and Communications Apprenticeship.
“I’m enjoying applying what I’ve learnt to my job. Apprenticeships allow you to work, study and gain experience while earning a qualification that’s directly relevant to your role. I’d recommend an apprenticeship to anyone.”
For young people who know where their Child Trust Fund is held, they can contact the savings provider directly.
For those who don’t know where their Child Trust Fund is, the quickest and easiest way to locate it, is to use the GOV.UK Child Trust Fund locator tool.
Myrtle Lloyd, HMRC’s Chief Customer Officer said:“Whether young people are on an apprenticeship, starting their first job, or making plans to go to university, a Child Trust Fund can make all the difference. Find yours today by searching ‘find my Child Trust Fund’ on GOV.UK”.
It is quick and easy to search for a Child Trust Fund account online. To make a request, young people just need provide their National Insurance number and Date of Birth.
For those who don’t have their National Insurance number to hand, young people can download the HMRC app to view it and save it in their digital wallet.
Nearly 1.7 million young people under the age of 25 have downloaded the HMRC app. While National Insurance number views is one of the most popular functions for young people using the HMRC app, they can also find other essential information at their fingertips – including Pay As You Earn (PAYE) information, their tax code as well as employment history.
More information about Child Trust Funds can be found on GOV.UK.
More than 860,000 sole traders and landlords need to start using digital tax reporting from 6 April
Software available to help spread tax admin throughout the year, with thousands already testing the system successfully
Rollout forms part of the Government’s plan to transform the UK’s tax system to support economic growth
Sole traders and landlords earning more than £50,000 from self-employment and property are being urged to act now with two months left to prepare for Making Tax Digital (MTD) for Income Tax.
From 6 April 2026, those eligible will need to use recognised software to keep digital records and send HM Revenue and Customs (HMRC) light-touch quarterly updates of their income and expenses. These are not extra tax returns.
HMRC is providing a range of free support to help people prepare, including online guidance, webinars and videos. Those who genuinely cannot use digital tools can apply for an exemption. Further information and guidance are available on GOV.UK
Free software options are available and once income and expenses are recorded, the software generates a simple summary to send to HMRC.
At the end of a tax year, those within MTD for Income Tax will still need to file a tax return by the following 31 January – but the software will already hold the information from the quarterly updates, meaning no last-minute hunt for records or receipts.
Craig Ogilvie, HMRC’s Director of Making Tax Digital, said:“With two months to go until MTD for Income Tax launches, now is the time to act. A range of software is available and the system is straightforward and helps reduce errors. Thousands of volunteers have already used it successfully.
“This will make it easier for sole traders and landlords to stay on top of their tax affairs and help ensure everyone pays the right amount of tax.
“Spreading your tax admin throughout the year means avoiding that last minute scramble to complete a tax return every January. Go to GOV.UK and start preparing today.”
Thousands of sole traders and landlords have already signed up for MTD for Income Tax, with more than 12,000 quarterly updates successfully submitted through a voluntary testing programme.
Those joining MTD in April 2026 will still file their tax return for the 2025 to 2026 tax year in the usual way by 31 January 2027, as this covers the period before MTD begins. The first MTD tax return, covering the 2026 to 2027 tax year, will be due by 31 January 2028.
To support the transition, the government has announced that customers joining MTD for Income Tax in April 2026 will not receive penalty points for late quarterly updates, for the first 12 months.
Under the new system, penalty points will be given for each late submission, with a £200 penalty only applied once four points are reached. This means occasional slip-ups won’t result in immediate fines.
11.48 million people filed their Self Assessment tax returns by 31 January.
Anyone who missed the deadline should file their return and pay any tax owed as soon as possible.
More than 11.48 million people beat the deadline and filed their Self Assessment tax return for the 2024 to 2025 tax year by 31 January, HM Revenue and Customs (HMRC) can reveal.
There were 475,722 taxpayers who waited until the final day to file their return. On the day:
27,456 people submitted theirs in the final hour (23:00 to 23:59)
the busiest hour for submitting a return was 17:00 to 17:59, when 32,982 people filed
HMRC advisers handled 5,409 webchats and 10,483 calls to the helplines which, unusually, were opened on a Saturday to provide extra support to customers on the deadline day
More than 12 million Self Assessment customers were expected to file a tax return and pay any tax owed for the 2024 to 2025 tax year by 31 January. Anyone who needs to file a return and missed the deadline should meet their tax obligations as soon as possible, as late filing and late payment penalties are charged.
Customers can file their tax return now and pay any tax owed via GOV.UK. One of the quickest ways to pay is via the HMRC app. Time to Pay arrangements are available for those who cannot pay their tax bill in full, if they meet the relevant criteria. A full list of payment options is available on GOV.UK.
Myrtle Lloyd, HMRC’s Chief Customer Officer, said: “Thank you to the millions of people and agents who filed their Self Assessment tax return and paid any tax owed by 31 January.
“Anyone who missed the deadline should file their return as soon as possible, as penalties and late payment interest may be charged.
“HMRC digital channels are always the quickest and easiest way for people to sort their tax affairs. Search ‘Self Assessment’ on GOV.UK to find out more.”
The penalties for filing a tax return late are:
an initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time
after 3 months, additional daily penalties of £10 per day, up to a maximum of £900
after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater
after 12 months, another 5% or £300 charge, whichever is greater
There are also additional penalties for paying late – 5% of the tax unpaid at 30 days, 6 months and 12 months. Interest will also be charged on any tax paid late.
Customers will be able to file their Self Assessment tax return for the 2025 to 2026 tax year from 6 April 2026.
More information about Self Assessment is available on GOV.UK.
Self Assessment 2026 facts summary:
12,029,168 Self Assessment returns expected
11,489,825 returns received by 31 January. This includes expected returns, voluntary returns and late registrations
10,957,825 expected returns received by 31 January (91.09% of returns, following adjustments)
an estimated 1 million customers missed the deadline
11,173,825 returns were filed online (97.25% of returns, following adjustments)
316,000 paper tax returns were filed (2.75% of returns, following adjustments)
Voluntary returns/late registrations are an estimate based on returns received by early January and previous filing behaviour.
These figures are indicative and may be subject to further adjustments once all figures have been ratified.
Sole traders and landlords with qualifying income of more than £50,000 will be required to use Making Tax Digital (MTD) for Income Tax from 6 April 2026 and be required to submit quarterly summaries of their income and expenses to HMRC.
HMRC is urging eligible customers to act now – whether they’re signing up a client or themselves, get ahead of the curve by taking the first step and sign-up on GOV.UK to access the new service and start preparing now.
The Winter Fuel Payment, or Pension Age Winter Heating payment in Scotland, payments received in Autumn 2025 will be recovered in the 2025 to 2026 tax return, due by 31 January 2027.
Eight days until 31 January Self Assessment deadline
Miss the deadline and you may face an automatic £100 penalty
File your return now at GOV.UK and pay any tax due by 31 January – help and support available online
With just a week until the Self Assessment deadline, 8.6 million people have already filed their return for the 2024 to 2025 tax year.
HM Revenue and Customs (HMRC) is urging taxpayers and agents who haven’t filed, to act now or risk missing the 31 January deadline – and face an automatic £100 penalty.
More than 11.5 million customers successfully filed by the deadline last year and HMRC wants to help the 3.3 million still outstanding this time around to do the same.
Those who haven’t started can find help and support at GOV.UK, including guidance, webinars and YouTube videos. HMRC’s online services are available around the clock.
Once a return is submitted, the quickest and easiest way to pay any tax owed is via the free HMRC app, which takes less than a minute. A full list of payment options is available on GOV.UK.
Myrtle Lloyd, HMRC’s Chief Customer Officer, said:“Don’t leave it until deadline day. Filing now will give you peace of mind that your tax return is completed and if you have tax to pay, you have a week to arrange payment.
“If you’re worried about paying your tax bill, you may be able to set up a payment plan online – search ‘difficulties paying HMRC’ on GOV.UK.”
This year’s deadline falls on a Saturday. Customers who need to speak to an adviser can call HMRC’s phone lines, which are open Monday to Friday, 8am to 6pm.
Phone lines close on Friday 30 January and reopen on Monday 2 February – after the deadline. For full phone support, contact HMRC before Friday 30 January.
an initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time
after 3 months, additional daily penalties of £10 per day, up to a maximum of £900
after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater
after 12 months, another 5% or £300 charge, whichever is greater
There are also additional penalties for paying late. Penalties will be charged at 5% of the tax unpaid at 30 days, 6 months and 12 months. If tax remains unpaid after the deadline, interest will also be charged on the amount owed, in addition to the penalties above.
HMRC will consider customers’ reasons for missing the deadline. Those with a reasonable excuse may avoid a penalty.
Sole traders and landlords with qualifying income of more than £50,000 will be required to use Making Tax Digital (MTD) for Income Tax from 6 April 2026 and be required to submit quarterly summaries of their income and expenses to HMRC.
HMRC is urging eligible customers to act now – whether you’re signing up a client or yourself, get ahead of the curve by taking the first step and sign-up on GOV.UK to familiarise yourself with the new service and start preparing now.
Customers do not need to include their 2025 Winter Fuel Payment, or Pension Age Winter Heating payment in Scotland, on their tax return for the 2024 to 2025 tax year as payments received in Autumn 2025 will be recovered in the 2025 to 2026 tax return, due by 31 January 2027.Customers should be alert to the risk of scams.
HMRC will never ask for personal or financial information by text or email. Check HMRC scams advice on GOV.UK.
