I am aware that from 6th April, HMRC's agency reporting kicks in.
A upper tier tribunal ruling has clarified the employment status of agency workers and confirmed the importance of substitution as a sign that personal services are not being supplied.
What are the impications of this for a company that uses a worker provided by an umbrella company?
The introduction of Agency Workers Regulations (AWR) in October will have significance beyond just employment law with wider implications for businesses.
An agency worker was previously she is entitled to holiday pay. She has now requested a P45 but the agnecy has made a uturn and now she is no longer entitled.