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The rules, one at a time
- Right-to-work checks from 1 October 2026 SI 2026/700: the DVSP rename, facial-image records and supply-chain statements, and why the date of a check is now load-bearing.
- Umbrella compliance and joint and several liability The liability is absolute and umbrella regulation lands from April 2027. What evidencing ongoing assessment means in practice.
- IR35 compliance software for recruitment agencies Where the fee-payer risk sits, the small-company rule, what an SDS must travel with, and what software has to record.
- Key Information Documents: what agencies must issue Regulation 13A, the before-terms timing that catches people out, and why the document should fall out of the record.
- The AWR 12-week rule, and what breaks the clock What counts as a qualifying week, the reg 7(8) six-week break, and why hand-counting resets the clock a week early.
- Self-billing for recruitment agencies VAT Notice 700/62: the agreement that must exist first, why it expires, and the VAT rule that catches agencies out.
- The employment intermediaries quarterly report Who owes a return, what HMRC asks for, and why building it from invoices under-reports every quarter.
- The Fair Work Agency and what it means for agencies One enforcement body instead of three, and why that raises the cost of a records gap.