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The IR35 small company exemption widens from 6 April 2027, moving status decisions and liability back to the contractor’s PSC where the client is small.
With the National Living Wage at £12.71, umbrella deductions are now a live enforcement risk under the Fair Work Agency’s minimum wage priority.
The Fair Work Agency consolidated enforcement from 6 April 2026, opening with National Minimum Wage as its first priority and umbrella regulation to follow.
The Freelancer and Contractor Services Association (FCSA) has submitted its response to the Government’s consultation on Make Work Pay: ending one-sided flexibility – reforms of zero-hours
Joint and several liability now makes agencies liable for umbrella PAYE failures. Here is where the risk sits under JSL and how to manage it.
Payroll workflow automation is now a compliance control: here is why accurate, auditable records decide how umbrellas and agencies fare under 2026 enforcement.
