From 6 April 2026, the introduction of HMRC’s Joint and Several Liability (JSL) rules marks a significant shift for the recruitment industry.

Under these new rules, recruitment agencies and end clients can now be held liable for unpaid PAYE and NIC contributions arising from non-compliant umbrella companies.

The risk as a user of temporary staff? It no longer sits elsewhere. It sits with you.

At Think Specialist Recruitment we don't use umbrella companies. Our focus has always been ensuring workers are paid fairly, compliantly and transparently removing the burden of calculating tax and NI contributions.

This now also means we won't be exposing our clients to unnecessary risk where temporary staff are having to use umbrella companies in order to get paid. If you want to find out more about these changes and how they affect you as either a Client who uses temporary staff or as a temporary worker give us a call for further information. 01442 60010

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