HMRC publish guidance on working through an umbrella company

Released 29 April 2021

HMRC have published guidance for agency workers and contractors who work through an umbrella company.

The guidance covers the function of the umbrella company and how payments are made to workers.

View the guidance Working through an umbrella company.

Guidance on working through an umbrella company can also be found in the HMRC guidance Private sector off-payroll working for intermediaries and contractors; and Public sector off-payroll working for intermediaries and contractors.

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