Checklist 7B - Intermediaries checklist for PSCs

October 2026

Recruitment supply chains are getting longer while compliance requirements are becoming more onerous. Some temporary workers/contractors work through Personal Service Companies (PSC) or partnerships. It is essential that employment businesses do the appropriate due diligence on such payment intermediaries to ensure that they are acting compliantly and do not expose the employment business 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. 

Following the publication of the Finance Bill 2021, minor amendments were made to this document to reflect the changes to the Off-payroll rules from 6 April 2021.

This has since been updated in October 2026 to reflect the extended liability provisions under the Border Security, Asylum and Immigration Act 2025.