The Herald revealed HMRC had moved against T.U Paye Limited and a similarly named company, T.U Pay Limited.
Monthly company insolvencies by type, Scotland, August 2021 to August 2026, not seasonally adjusted. Source: Companies House (Image: Companies House/Insolvency Service)
HMRC said on its list that it “has reason to suspect that T.U Paye Limited users are working in local councils and the NHS”.
The company’s capital and reserves stood at £638,628 for the period from March 2025 to February 2026. The average number of employees for that period was 287.
T.U Pay Limited accounts from April 2024 to the same time last year showed capital and reserves in the red to £349,507. Its average number of employees…