18/05/2026
From 6 April 2026, recruitment agencies can now be held liable for unpaid PAYE and National Insurance Contributions if an umbrella company in their supply chain fails to pay. That applies even if your agency did nothing wrong.
It is a significant shift, and it changes how agencies should be thinking about their umbrella relationships, their commercial arrangements, and the evidence of due diligence they can point to if HMRC comes knocking.
Brookson has put together a full breakdown of what the new rules mean and what agencies should be doing now. Read the update here:
https://na2.hubs.ly/H05yfYr0