UK HMRC published guidance on 17 September 2025 on new rules to make recruitment agencies or end clients accountable for Pay As You Earn (PAYE) on payments to workers supplied through umbrella companies. The rules are based on draft legislation and the government's approach to tackling non-compliance in the umbrella company market and will be updated if there are any changes before it becomes law.
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PAYE rules for labour supply chains that include umbrella companies from 6 April 2026
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