The largest independent assessor of payment intermediary compliance.
We are also the only insurance backed accreditation so we can always stand by our word.
We go much further
We go further and test against all relevant legislation, not just HMRC tax rules
We go further and include tests against recognised best practice in the sector
We go further and require complete transparency in information to contractors
We go further and conduct a wider market review as part of our provider assessment
We go further and review ALL the solutions actively marketed by a provider
Our Compliance Standards
We have specific standards for a wide range of service offerings
Each standard is unique to that service offering and seeks to ensure robust compliance across all areas of applicable legislation as well as complete transparency.
There are many areas of legislation and regulations that need to be considered to ensure the offering does not inadvertently fall foul. Many of these areas are outside the normal considerations when operating other services and, in our experience, are often overlooked which is why we developed this standard.
Payroll Bureau
Where a recruitment company wants to engage their contractors on PAYE and outsource the payroll department.
Recruitment companies provide an 'uplifted' rate to the umbrella. This increased rate allows the umbrella to cover employment costs and their margin to ensure the worker is paid no less than the equivalent PAYE rate.
Following challenges faced by many providers with the CJRS some of the providers offer a range of contractual terms to ensure contractors are engaged on terms aligned to their roles to avoid issues in the future.
Umbrella
Contractors are employed by the provider with PAYE applied to all their taxable earnings.
The key difference with PEO is that the contractor is offered a PAYE rate and the provider then invoices the recruitment company for the total employment costs as well as the agreed fee for delivering the service. The total invoice is subject to VAT.
Professional Employment
Contractors are employed by the provider with PAYE applied to all their taxable earnings.
HMRC VAT guidance confirms that where genuine joint employment exists then the cost of employment can be treated as a disbursement for VAT purposes. This structure works well in zero rated sectors and is ideal for recruiters operating in healthcare and using the Nursing Agency Concession.
These arrangements should be operated on a PAYE rate offered to the worker.
Joint Employment
The provider and recruitment company jointly employ the contractor with PAYE applied to all their taxable earnings.
Our CIS providers have the ability to deal with both employed and self-employed CIS workers determined by their SDC status. They have gross status making it straight forward from the recruiter's perspective.
Construction Industry
Contractors are either engaged through a gross status umbrella or as self-employed sub-contractors depending on their SDC status.
Operating to the highest standard and ensuring that individual tailored and bespoke advice is given to all contractors considering operating through their own limited company.
Accountancy Services
Accountancy services for contractors who operate through their own limited company [PSC], usually operating outside of IR35.
Working Through an Umbrella
Here is your essential factsheet if you are new to working through an umbrella company.
The factsheet has been independently produced by The Low Incomes Tax Reform Group of The Chartered Institute of Taxation and PRISM. Signed off by The Chartered Institute of Taxation means you can rely on the information as accurate.
The factsheet will give you a high level overview of the key points and many of the commonly asked questions as well as provide clear advice on avoiding the 'have I got a good idea' schemes that you may come across.
Once you have the baseline knowledge you can delve in to our Hot Topics section of the website and find even more information on specific topics.
Other topics that you may find interesting:
What the disguised remuneration operators won't tell you
If you have any concerns relating to a service you are being offered by any provider you can provide the information here and we will see if we can help. You will need to provide suppoting evidence and as much information as you can.
The draft legislation released in the Finance Bill of 2026 on the 21st of July confirmed that HMRC intends to apply joint and several liability rules as part of their changes to make agencies or end clients liable in the event of an Umbrella company failing to meet its PAYE liabilities.
Our detailed review of the draft legislation reveals that, in many instances, this joint and several liability would be better described as a ‘collective liability’ where companies could find themselves covering the debts created by someone else.
In the New World post April 2026, if an agency or end client does not have a fully documented audit trail for each worker paid through the Umbrella, by individual pay run and verified through a direct payment of PAYE liability to HMRC, then they could find themselves covering the liabilities of others using the services of that provider.
Many of the examples that could trigger these collective liabilities would be outside the knowledge or control of agencies using those services.
The draft legislation makes clear that there are no excuses that allow removal of these liabilities, which means that the current processes of accreditations, payslip checks, and RTI verifications provide no more than a risk management approach in the new post-April World.
Fortis has been designed specifically to address many of the shortcomings and risks that have arisen as a result of this proposed legislation.
It has been in development for some time as it’s been clear that significant change was on the horizon.
We’ve waited until we’ve seen the details of the draft legislation, which has allowed us to finalise processes and procedures and ensure alignment and reduced risk profiling.
Professional Passport Fortis has been designed to provide a single upload for an agency or end client for all of the workers across all of their Umbrella companies, creating a one-touch approach.
The Key Stages:
- The agency uploads their timesheets into Fortis, an alert is sent to all the relevant Umbrella companies to confirm the timesheets have been uploaded, and a payroll will need to be run.
- Fortis then provides a report back to the agency that gives a complete breakdown by Umbrella company and worker of all deductions and PAYE tax due.
- Fortis provides a report on the amount of money that should be sent to each umbrella, which excludes any liabilities for PAYE.
- The PAYE liabilities are also confirmed by umbrella with their relevant PAYE reference.
- Agencies should pay this directly to HMRC with the relevant PAYE reference.
This completes your full demonstrable audit trail that you have paid all the liabilities for all your workers.
AS HMRC will only hold you liable up to the amount of PAYE due on your workers, this process provides a fully documented and demonstrable evidence trail of this and therefore removes you from the risks that come with collective liability.
We are currently running pilot groups for MSPs, agencies and end clients. If this is something you are interested in, find out more by contacting us.
Submit An Enquiry
If your enquiry relates to any of the following please use the specific enquiry form for that subject. This ensures it is dealt with in the right way:
Report a Concern - use this form where you have a concern about any aspect of one of our Approved Providers offerings or service.
Supply Chain Membership - use this form if you are an End Client and wish to become a Supply Chain Compliance Member.
Agency Membership - use this form if you are a recruitment company and looking to become a member.
Provider Compliance - use this form if you are a Provider of services and wish to enquire about gaining Approved Provider status.
Logo Request - use this form if you are a recruitment company or end client member and want to request a Professional Passport logo.
If you wish to enquire about something else then please complete the form and we will get back to you.
