Since the introduction of the Chapter 10 tax rules (IR35) agencies and hirers have faced tax risks when engaging limited company contractors (PSCs) except where the client is a small company (as defined). Many shifted to working with umbrella companies as a result. However, the environment is once again set to become tougher. Where you […]
The umbrella liability law: what’s changing? The government has released draft legislation that will introduce joint and several (J&S) liability for PAYE tax and, soon, NICs where a qualifying umbrella company is involved in the recruitment supply chain. From 6th April 2026, if your agency works with an umbrella company that fails to account for […]
The Employment Rights Bill will soon pass into law, soon followed by regulation of the umbrella sector, impacting the current umbrella model as we know it.
The government has now published its plans for applying proposed zero hours rules to agency workers.
The government has now published its plans for applying proposed zero hours rules to agency workers.
Sometimes size matters and from April this year, small businesses are simply getting bigger. This means that hiring businesses once classified as medium-sized may no longer be, at least for IR35 purposes.
In a recent case a first tier Employment Tribunal decided that a social worker was a worker and that the party responsible for paying the worker was the employment business supplying her to a client. The decision is surprising because the supply contract was with the worker’s personal service company (PSC), and has given rise to the claim in some quarters that it is the harbinger of employment rights for contractors working inside IR35.
Recent news reports agency workers and gig economy participants are being charged fees to receive their pay quickly. However, is this practice legal?
HMRC has launched an umbrella pay calculator, a new free online tool for workers and businesses to check umbrella take-home pay and deductions.
Increases to minimum wage and National Insurance directly impact the costs of supplying agency workers. What should businesses do to prepare for these changes?
