Umbrella Companies Research

The core evidence gap lies in understanding how agencies and end clients will respond behaviourally to the new legislation due to come into force in April 2026. This legislation shifts PAYE liability from umbrella companies to agencies or end clients, aiming to close tax loopholes and reduce risk around fraud. Whilst internal administrative data can, to some extent, tell us how businesses have responded to the new legislation, it is unable to give us the narrative on why they have responded the way they have. Addit...