Neil Swift and Rachel Cook have published an insightful article for Accountancy Age, diving into the significant reform of the umbrella company market set to take effect from April 2026. This development goes well beyond a simple technical adjustment to PAYE administration.

Under new measures introduced by HMRC, responsibility for PAYE compliance may shift up the labour supply chain to recruitment agencies and, in some cases, end clients. This reflects a broader strategy to address systemic non-compliance and strengthen accountability where it can be most effectively enforced.

With heightened regulatory scrutiny and potential exposure to both civil and criminal consequences, these reforms mark a decisive shift in HMRC’s approach.

As April 2026 approaches, now is the time to ensure clients are fully prepared.

Please read the full article here.