We go much further
We go further and test against all relevant legislation, not just HMRC tax rules
We go further and include tests against recognised best practice in the sector
We go further and require complete transparency in information to contractors
We go further and conduct a wider market review as part of our provider assessment
We go further and review ALL the solutions actively marketed by a provider
Our Compliance Standards
We have specific standards for a wide range of service offerings
Each standard is unique to that service offering and seeks to ensure robust compliance across all areas of applicable legislation as well as complete transparency.
There are many areas of legislation and regulations that need to be considered to ensure the offering does not inadvertently fall foul. Many of these areas are outside the normal considerations when operating other services and, in our experience, are often overlooked which is why we developed this standard.
Payroll Bureau
Where a recruitment company wants to engage their contractors on PAYE and outsource the payroll department.
Recruitment companies provide an 'uplifted' rate to the umbrella. This increased rate allows the umbrella to cover employment costs and their margin to ensure the worker is paid no less than the equivalent PAYE rate.
Following challenges faced by many providers with the CJRS some of the providers offer a range of contractual terms to ensure contractors are engaged on terms aligned to their roles to avoid issues in the future.
Umbrella
Contractors are employed by the provider with PAYE applied to all their taxable earnings.
The key difference with PEO is that the contractor is offered a PAYE rate and the provider then invoices the recruitment company for the total employment costs as well as the agreed fee for delivering the service. The total invoice is subject to VAT.
Professional Employment
Contractors are employed by the provider with PAYE applied to all their taxable earnings.
HMRC VAT guidance confirms that where genuine joint employment exists then the cost of employment can be treated as a disbursement for VAT purposes. This structure works well in zero rated sectors and is ideal for recruiters operating in healthcare and using the Nursing Agency Concession.
These arrangements should be operated on a PAYE rate offered to the worker.
Joint Employment
The provider and recruitment company jointly employ the contractor with PAYE applied to all their taxable earnings.
Our CIS providers have the ability to deal with both employed and self-employed CIS workers determined by their SDC status. They have gross status making it straight forward from the recruiter's perspective.
Construction Industry
Contractors are either engaged through a gross status umbrella or as self-employed sub-contractors depending on their SDC status.
Operating to the highest standard and ensuring that individual tailored and bespoke advice is given to all contractors considering operating through their own limited company.
Accountancy Services
Accountancy services for contractors who operate through their own limited company [PSC], usually operating outside of IR35.
Working Through an Umbrella
Here is your essential factsheet if you are new to working through an umbrella company.
The factsheet has been independently produced by The Low Incomes Tax Reform Group of The Chartered Institute of Taxation and PRISM. Signed off by The Chartered Institute of Taxation means you can rely on the information as accurate.
The factsheet will give you a high level overview of the key points and many of the commonly asked questions as well as provide clear advice on avoiding the 'have I got a good idea' schemes that you may come across.
Once you have the baseline knowledge you can delve in to our Hot Topics section of the website and find even more information on specific topics.
Other topics that you may find interesting:
What the disguised remuneration operators won't tell you
If you have any concerns relating to a service you are being offered by any provider you can provide the information here and we will see if we can help. You will need to provide suppoting evidence and as much information as you can.
Control the payment. Control the risk. Settle the liability.
From 6 April 2026, recruitment agencies—and end clients in certain supply chains—can be held jointly and severally liable when an umbrella company fails to account for the correct PAYE.
Accreditation, due diligence, payslip reviews and RTI checks remain important, but they are fundamentally detection tools. They may indicate whether an umbrella appears compliant, but they do not control the funds or ensure that the PAYE attributable to your workers reaches HMRC.
Fortis takes a different approach. It uses HMRC-recognised payroll software to calculate the liability, validates the payroll at worker level, separates the payment and creates the evidence required to demonstrate settlement.
Control the payment. Control the risk. Settle the liability.
At the heart of Fortis is a payroll calculation engine that has successfully completed HMRC's PAYE recognition process and is listed on the Government's recognised payroll software register.
Fortis uses that technology to calculate and validate payroll at worker level before separating the payment. The net funding is released to the umbrella company, while the identified PAYE liability can be settled directly with HMRC using the umbrella company's PAYE reference.
This means the Fortis proposition is not based solely on checking information produced by the umbrella. It combines recognised payroll technology, worker-level validation, control of payment and a documented record of settlement.
Using one upload across all your umbrella companies, Fortis creates a controlled, worker-level process:
- Upload – provide the worker and assignment data for your complete umbrella supply chain.
- Calculate and Validate – HMRC-recognised payroll software calculates the payroll worker by worker and identifies the employment deductions and PAYE liability arising from each payment.
- Separate – Fortis divides the payment into the net amount to fund the umbrella and the PAYE amount to be settled with HMRC.
- Settle – the PAYE liability is paid directly to HMRC using the umbrella company’s PAYE reference.
- Evidence – Fortis creates a documented audit trail by worker, umbrella company and pay run.
This changes the question from:
“Do we believe the umbrella has paid HMRC?”
to:
“Can we demonstrate that the PAYE attributable to our workers was settled directly with HMRC?”
Fortis gives agencies, MSPs and end clients visibility of the calculation, control of the payment and evidence of settlement. It moves supply-chain protection beyond monitoring and retrospective checks to a process designed to address the liability at source.
Control the payment. Control the risk. Settle the liability.
Submit An Enquiry
If your enquiry relates to any of the following please use the specific enquiry form for that subject. This ensures it is dealt with in the right way:
Report a Concern - use this form where you have a concern about any aspect of one of our Approved Providers offerings or service.
Supply Chain Membership - use this form if you are an End Client and wish to become a Supply Chain Compliance Member.
Agency Membership - use this form if you are a recruitment company and looking to become a member.
Provider Compliance - use this form if you are a Provider of services and wish to enquire about gaining Approved Provider status.
Logo Request - use this form if you are a recruitment company or end client member and want to request a Professional Passport logo.
If you wish to enquire about something else then please complete the form and we will get back to you.
