APSCo Umbrella Model Terms - Key Umbrella protection clauses

 In readiness for the upcoming reform introducing a new Chapter 11, Part 2 of the Income Tax (Earnings and Pensions) Act 2003, which will be coming into force on 6 April 2026, and to assist members in protecting themselves against the newly introduced Joint and Several Liability (JSL) between Umbrella Companies and Recruitment Businesses, APSCo has undertaken a review of its current Model Agreement for Umbrella Companies.

This APSCo Update has been prepared to assist members in identifying the key clauses within our APSCo Model Agreement for Umbrella Companies that support protection against JSL exposure and to help members understand how these provisions operate in practice.