All Resources

APSCo UK Technical Response to Draft Finance Bill Measures on Umbrella Companies9 September 2025

APSCo members welcome regulation of the umbrella sector but have concerns on some aspects of the draft bill, in particular the definitions of “umbrella company” and “employed”...

Public Policy
Legal

APSCo Update - Tackling non-compliance in the Umbrella Company Market - New Umbr...30 July 2025

On 21 July 2025, the Government published draft legislation set to be introduced in the Finance Bill 2025-26. The proposals aim to tackle tax non-compliance in the umbrella co...

Legal

Terms of Business for Clients9 May 2025

Legal

Agreement for Umbrella Companies9 May 2025

Legal

Agreement for Umbrella Company - Guidance notes9 May 2025

Legal

Guidance Notes for Client Model Terms9 May 2025

Legal

APSCo Update - Tackling Non-Compliance in the Umbrella Company Market Consultati...17 April 2025

Following a Call for Evidence launched by the previous government on Tackling Non-Compliance in the Umbrella Company Market in 2023, the consultation outcome has now been publ...

Legal

HMRC - Examples of good practice for Umbrella companies in the temporary labour ...8 April 2025

The guidance sets out ‘what good looks like’ for the umbrella company market. APSCo provided HMRC with feedback during the development of this guidance.

Although it is writte...

Legal

HMRC - Work out pay from an Umbrella company8 April 2025

You can use this tool to estimate what gross and net pay (take-home pay) should be from an umbrella company for a single role. It will also tell you what deductions are applie...

Legal

Registration Terms for Work-Finding Services14 March 2025

Registration terms to be agreed before work finding services commences to comply with Regulations 14 and 15 of the Conduct of Employment Agencies and Employment Businesses Reg...