Summary of ASA ruling

Misleading Advertising: Hive Umbrella Ltd breaks the UK advertising rules for making misleading claims and omissions for the tax arrangements offered on the website.

Together with HMRC, the CAP Compliance team has been taking market-wide action about the advertising of tax arrangements. As part of this work we published our joint Enforcement Notice - Advertising Tax Arrangement Schemes.

The Notice applies to websites which advertise a tax arrangement to UK individuals or businesses that has been challenged by HMRC. The tax arrangement advertised by Hive Umbrella Ltd was challenged by HMRC and subsequently this issue was passed to the Compliance team.


Ads for schemes under HMRC challenge may be advertised – but it is particularly important to be clear and upfront about the potential risks to customers of entering into the challenged arrangement.

HMRC investigation does not necessarily mean that a claimed tax advantage will not be upheld. It does mean, however, that there is a risk that the scheme will not successfully deliver the tax advantages claimed, which should be disclosed. Omission of the disclosure of risk of entering the scheme is a problem.

The Hive Umbrella website has not laid out any of the risks of entering into their tax arrangement as laid out in the Enforcement Notice.

The CAP Compliance team contacted Hive Umbrella Ltd and, in the absence of a response, took the decision on 03 June 2024 to place Hive Umbrella Ltd’s company details on this section of the ASA website. These details shall remain in place until such time as Hive Umbrella Ltd has appropriately amended the website to ensure compliance with the CAP Code.

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