22 September 2025
HM Revenue and Customs (HMRC) has released new guidance on the changes coming for umbrella companies and liabilities in supply chains.
These changes are to be in force form 6 April 2026 and come after consultations and policy papers on tackling non-compliance in the umbrella company market. The guidance breaks down what you need to be aware of, dependent on where n the supply chain you sit, when the rules won’t apply and signposting to additional detail for specific scenarios.
In addition to the external guidance, HMRC’s internal manuals have also been updated under ESM2400 and webinars will be available through October and November.
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.