HMRC have updated their guidance Working through an umbrella company.
The guidance is to “Find out about how and what you’ll be paid and how to check your pay when you’re employed by an umbrella company as a temporary worker.”
HMRC have “added information on checking to see if you have paid the correct amount of tax and National Insurance, and protecting yourself when working through an umbrella company”.
Related content from Claritax Books
In Employment Status, author David Kirk guides the reader through the maze of apparently contradictory case law on this topic. The book includes coverage of IR35 issues, and also of topics of officers, agency workers, personal services companies and special occupations.