EMEA Dbriefs - Off payroll workforce tax and legal risk (On demand)

In the already complex ecosystem of Tax and Legal risks relating to the off-payroll workforce, further major reforms to tax legislation for labour supply chains involving intermediaries are due from April 2026, which will make businesses joint and severally liable to account to HMRC for employment taxes liabilities of third-party employees.  The current draft legislation is widely drawn, and it would be a mistake to perceive that it can only apply directly to labour supply chains which involve traditional ‘umbrella companies’ providing payroll and employment services. This means organisations will need to evaluate their supply chains and risk profile. In this webinar, we’ll:

• Demystify what’s changing and cut through the complexity to highlight the practical steps organisations should be taking before April 2026 and beyond. 
• Explore the draft legislation’s introduction of PAYE joint and several liability and focus on how users of off-payroll workers should evaluate their risk profile and risk mitigation options. 
• Discuss connected tax and legal matters, such as employment legal risk emerging in supply chains, and the growing exposure to indirect tax risk, including increased prevalence of VAT missing trader fraud in this area and the impact of the “Kittel” principle. 
• Set out a clear and actionable roadmap, covering risk identification, strengthening labour supply due diligence and working with other parties in the labour supply chain to evidence robust compliance and contractual arrangements. 

The webinar is relevant for all individuals responsible for governance and compliance in relation to labour supply, including tax, legal, HR and procurement personnel.