If PAYE/NICs to the taxman fall short under both Chapters 11 and 7, the top agency or MSP is on the hook. And if there’s no agency or no umbrella, the end-client is on the hook.

The UK’s new SBC Emma Jones exclusively invites ContractorUK readers to respond to ‘Late Payments: tackling poor payment practices.’ ...

HMRC’s ‘retrospective due diligence’ -- revisiting MSC determinations mid-appeal to request the actual income data -- is unprecedented. So too will be the FTT’s decision in just six months.

Nine judges have 13 weeks to whittle down 118 finalists to 30 winners -- only those who ‘truly go above and beyond’ for contractors.

The ‘toughest crackdown on late payments to SMEs in a generation’ could potentially ‘bring super slow payers up to speed,’ or it might merely be 'tinkering around the edges.’ ...

Contrary to dangerous assumptions, it’s end-clients who face joint and several liability for agency contractors’ PAYE/NIC debts, unless an umbrella company is involved.

Policy-makers’ focus on 665,000 Personal Service Companies must be sharpened to untangle them from the web that successive governments have ensnared them in.

Agencies and end-clients appear to be hogging the JSL liability limelight. But ‘relevant party’ means there’s room for one more.

Free UK Income Tax Calculator for 2025/26. Enter your salary to see income tax, employee NI and take-home pay, with monthly & annual breakdowns.

Contractor UKLucy has been in the umbrella market since 2013, and has always been an advocate of compliance and transparency in this industry. Offering Clarity by name and by reputation! Lucy has sat ...

He’s ‘not self-employed’ therefore he must be ‘a worker,’ said the Court of Appeal in the recent Pimlico Plumbers case., writes Adrian Marlowe, managing director of Lawspeed. In reaching this decision ...

The UK’s new SBC Emma Jones exclusively invites ContractorUK readers to respond to ‘Late Payments: tackling poor payment practices ...