Joint & Several Liability – What Do You Need To Know?
Starting 6 April 2026, new Joint and Several Liability (JSL) legislation will fundamentally shift responsibility for unpaid payroll taxes in the UK’s temporary labour market. Under this regime, if an umbrella company fails to correctly remit PAYE income tax or National Insurance Contributions (NICs), HM Revenue and Customs (HMRC) can legally pursue other parties in […]