Yesterday, the Freelancer & Contractor Services Association (FCSA) announced a promising development following their meeting with HMRC and HM Treasury – the government is seriously considering introducing a joint and several liability model for umbrella companies.
Under this proposed model:
🔸 The Employer’s Reference Number would stay with the umbrella
🔸 The top of the labour supply chain (lead agency or end-client) would carry strict liability for any tax shortfall
🔸 And crucially – there would be no statutory excuse for non-compliance
While not confirmed yet, it’s a strong signal that tighter legislation is coming in April 2026 – and that accountability will go right to the top.
👉 So what does this mean for agencies and end-clients?
It’s never been more important to choose an umbrella company that goes beyond the minimum. At ForeTwo Group, we’re proud to say we’re both FCSA accredited AND SafeRec certified – and that combination matters.
✅ FCSA accreditation gives you assurance that we meet rigorous standards around compliance and worker rights
✅ SafeRec certification means we’re independently audited in real-time, with every payslip transparently verified against HMRC records
Together, this offers full visibility, peace of mind, and complete protection for every part of the supply chain – from worker to end-client.
While others might be one or the other – or neither – at ForeTwo Group we believe full compliance is non-negotiable.
Let’s build a better, safer, and more transparent umbrella sector – because the whole chain deserves nothing less.
