21/10/2026
🚧 Umbrella company fails to pay HMRC? The bill could come to you.
Using an umbrella company doesn’t remove all your PAYE risk.
Since 6 April 2026, HMRC can recover unpaid PAYE from:
👉 The agency contracted to supply workers to the end client.
👉 The end client, where no agency is involved.
The umbrella company remains responsible too. These rules cover new and existing labour supply chains.
For construction businesses using umbrella workers, now is the time to:
✅ Map your labour supply chain.
✅ Check who employs and pays your workers.
✅ Request evidence of PAYE compliance.
✅ Review contracts and keep clear records.
Outsourcing payroll doesn’t remove your responsibility to check.
📩 Unsure where your business stands? Message Hamish Accountancy Ltd to discuss your payroll records and compliance checks.
🌐 hamishaccountancyltd.com