Checklist 7A - Intermediaries checklist for umbrellas

V9 January 2026

This checklist is for employment businesses that use umbrella companies to pay temporary workers.

It is essential for employment businesses to do appropriate due diligence on umbrella companies to ensure that the umbrella company is acting compliantly and that the employment business is not exposed to unnecessary risk. 

We've drafted this checklist to help you do that due diligence. It is a template document which members can tailor to meet the requirements of their own business and any requirements specific to the sectors they operate in. 

 ​​​​​This checklist has been updated in January 2026 to reflect the introduction of of joint and several liability for unpaid PAYE liability for umbrella workers across supply chains involving umbrella companies under the new Chapter 11 ITEPA 2003. This is due to come into force in April 2026.