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Under an umbrella
Key points
- Umbrella companies developed partly in response to the implementation of the intermediaries’ legislation in 2000 as a way for businesses to source workers they did not want to hire permanently.
- HMRC is increasingly scrutinising umbrella companies in light of the off-payroll working (IR35) reforms.
- Following the introduction of IR35 reforms in the public sector in April 2017 many public bodies took the approach of ceasing to engage with contractors using their own limited companies.
- To understand whether an umbrella company will manage remove or enhance a compliance risk for end engagers it is obviously important to understand what those risks are and who is being engaged with.
Umbrella companies initially developed in the early part of the 21st century partly in response to the implementation of the intermediaries’ legislation (IR35) in 2000....
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