Business Smart Solutions

Joint and Several Liability: No Reasonable Care Defence

Six months on from 6 April 2026, joint and several liability still has no reasonable care defence: agencies carry the PAYE risk whatever checks they ran.

5 November 2026

National Living Wage £12.71: Umbrella Payroll Duties

The National Living Wage of £12.71 per hour puts umbrella payroll construction under scrutiny, with HMRC enforcing and JSL raising the stakes for agencies.

23 October 2026

NMW Compliance: Umbrella Duties Before April 2027

NMW compliance becomes enforceable for umbrella firms from April 2027 under the Fair Work Agency — audit deductions and holiday pay now.

20 October 2026

Duty to Inform Workers of Trade Union Rights: 2027 Rules

The duty to inform workers of trade union rights starts on 1 January 2027, with government-set wording agencies and umbrellas must issue to staff.

19 October 2026

Guaranteed Hours for Agency Workers: FCSA’s Position

Guaranteed hours for agency workers would strip out the flexibility people choose agency work for. FCSA sets out why the model does not fit the reform.

14 October 2026

IR35 Enforcement 2026: HMRC’s Shift to AI Detection

IR35 enforcement in 2026 now runs on HMRC’s AI detection, and small-company threshold changes have handed status decisions back to many contractors.

13 October 2026

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Joint and Several Liability: No Reasonable Care Defence

National Living Wage £12.71: Umbrella Payroll Duties

NMW Compliance: Umbrella Duties Before April 2027

Duty to Inform Workers of Trade Union Rights: 2027 Rules

Guaranteed Hours for Agency Workers: FCSA’s Position

IR35 Enforcement 2026: HMRC’s Shift to AI Detection

Business Smart Solutions

is a

About

Website

Phone Number

Email Address

Get in touch

Joint and Several Liability: No Reasonable Care Defence

National Living Wage £12.71: Umbrella Payroll Duties

NMW Compliance: Umbrella Duties Before April 2027

Duty to Inform Workers of Trade Union Rights: 2027 Rules

Guaranteed Hours for Agency Workers: FCSA’s Position

IR35 Enforcement 2026: HMRC’s Shift to AI Detection

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