SOURCING LABOUR FROM THIRD PARTIES? DUE DILIGENCE REQUIRED!

Just a final reminder for any businesses sourcing workers from third parties (e.g. through agencies or ‘umbrella companies’) that new rules come into effect from 6 April 2026 that may make you jointly and severally liable for the PAYE and NIC costs of those workers, should the third party fail to pay HMRC. To avoid unexpected tax costs, we strongly recommend that supply chains are reviewed and the new rules are understood.