Guidance for labour supply chains featuring umbrella companies – PAYE responsibilities

HMRC has published guidance on significant changes to umbrella company regulations.

From 6 April 2026, recruitment agencies (or, in their absence, end clients) will be accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies.

The guidance provides detailed information on the changes which have been designed to tackle non-compliance in the umbrella company market.

To understand implementation requirements and ensure compliance readiness, agencies and other parties in labour supply chains can register for a webinar about labour supply chains featuring umbrella companies.

The webinars will be held on 7 October, 21 October and 17 November 2025:

https://register.gotowebinar.com/rt/4504123444669173847?source=External

The Employment Status Manual has also been updated to reflect these changes: https://www.gov.uk/hmrc…/employment-status-manual/esm2400

If you would like some guidance, please contact your local Burgis & Bullock office https://www.burgisbullock.com/contact-us/

#HMRC#PAYE#responsibilities#umbrella#compliance#BurgisAndBullock

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