FORTHCOMING CHANGE: following a call for evidence and consultation by the previous government, it was announced at Autumn Budget 2024 that the government will introduce new legislation to address non-compliance in the umbrella company market. The measure, which will take effect from April 2026, will shift the responsibility for accounting for Pay As You Earn (PAYE) from umbrella companies that employ workers to the recruitment agencies that supply the workers to end clients. Where no employment Agency is involved in the supply chain, the PAYE responsibility will move to the end client. This measure forms part of the government’s commitment to closing the tax gap as well as making the tax system fairer by safeguarding workers from unexpected tax bills resulting from non-compliant practices. The government will publish draft legislation as part of a Finance Bill that will be published in 2025. For more information, see News Analysis: Autumn Budget 2024—Tackling tax non-compliance in the umbrella company market. The previous government had confirmed at Tax Administration and Maintenance Day (TAMD) in April 2024 that it was ‘minded’