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.’ ...

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.

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

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

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.’ ...

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.

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.

Loudly shouting once a recruiter’s doors are already shut won’t help. But whatever you do as an unpaid agency contractor, don’t feed the vultures.

This government (like the last) cannot settle on the self-employed, subjecting them to a never-ending, legislative merry-go-round.

An imagining of an umbrella contractor’s life ‘on the ground’ after April 2026, with a focus on the practical effects of the main principles of Joint & Several Liability.

Rachel Reeves unveils a ‘serious plan to renew our country,’ free of 'any further tax increases.' ...