Crawford Temple tells HR Magazine that under the new Joint and Several Liability rules set to take effect in April 2026, unless a business can prove that PAYE for its contingent workers has been paid correctly to HMRC, it could be held jointly liable for any unpaid tax – even if it has already paid the umbrella company for it. The most credible protection from JSL exposure is a provable, auditable trail showing that PAYE for your contingent workers has been paid directly to HMRC.
