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Official guidance
Employment Status Manual

ESM2400 · Umbrella companies legislation: Chapter 11 ITEPA 2003 (from 6 April 2026)

  • ESM2405 · Umbrella companies legislation: Chapter 11 ITEPA 2003- introduction
  • ESM2410 · Umbrella companies legislation: Chapter 11 ITEPA 2003- when the legislation applies and commencement
  • ESM2415 · Umbrella companies legislation: Chapter 11 ITEPA 2003- defining umbrella companies
  • ESM2420 · Umbrella companies legislation: Chapter 11 ITEPA 2003- joint and several
  • ESM2425 · Umbrella companies legislation: Chapter 11 ITEPA 2003- relevant parties- examples
  • ESM2430 · Umbrella companies legislation: Chapter 11 ITEPA 2003- quantifying the liability
  • ESM2435 · Umbrella companies legislation: Chapter 11 ITEPA 2003- compliance approach
  • ESM2440 · Umbrella companies legislation: Chapter 11 ITEPA 2003- purported umbrella companies
  • ESM2445 · Chapter 11 ITEPA 2003- purported umbrella companies - examples
  1. Umbrella companies legislation: Chapter 11 ITEPA 2003 (from 6 April 2026): Contents
  2. Umbrella companies legislation: Chapter 11 ITEPA 2003- compliance approach

ESM2435 | Umbrella companies legislation: Chapter 11 ITEPA 2003- compliance approach

From HM Revenue & Customs · Employment Status Manual

More information will be provided in due course.

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