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.”
The updates are “Guidance about who is responsible for paying you in the ‘How you get paid’ section has been updated, and the ‘Checking your payslip’ ‘section has been updated to mention the umbrella company will make deductions that you are legally required to pay from your gross pay.”
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.