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Published: 5-Aug-25 | By Qdos
Partner Content
Umbrella Company Reform: 'L-Day' confirms joint and several liability plan | Qdos
Umbrella Company Reform: ‘L-Day’ confirms joint and several liability plan
New draft legislation aimed at driving tax compliance within the umbrella company industry will make recruitment businesses and in some cases end-clients jointly and severally liable for unpaid Pay As Your Earn (PAYE) income tax under non-compliant umbrella arrangements.
The long-awaited Draft Finance Bill 2025-2026 arrived on Monday, July 21 – dubbed L-Day, bringing clarity to a discussion which began two years ago.
The measures in the Bill, due to be introduced from April 6 next year, make recruitment businesses accountable for PAYE payments to workers supplied through umbrella companies.
It also brings in measures around purported umbrella companies, organisations which claim to operate as an umbrella company but don’t follow strict legal or financial standards.
Navigating the new UK GAAP - a guide for recruitment businesses15 August 2025
The landscape of financial reporting for UK recruitment businesses is set to change significantly with the upcoming amendments to the UK Generally Accepted Accounting Practice...
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