Umbrella companies
Guidance, tools and documents for umbrella companies and the employees and businesses that work with them.
An umbrella company is a business often used by recruitment agencies to pay temporary workers.
The following guidance and tools are designed to help workers, businesses, and umbrella companies.
The government recently announced in the policy paper ‘Tackling tax non-compliance: umbrella company market’ that from April 2026, it will make agencies responsible for accounting for PAYE when providing workers employed through umbrella companies.
The government is also taking action through the Employment Rights Bill to bring umbrella companies within scope of the legal definition of an employment business to allow for their future regulation.
We will keep this guidance under review to ensure that any necessary changes are reflected.