Following HMRC’s latest webinar on the upcoming Joint & Several Liability (JSL) legislation, we’ve produced an updated Risk Evaluation Guide, designed to help agencies and end clients clearly understand what’s coming and how to prepare.
Using insights from all three HMRC webinars, we’ve summarised the key audience concerns and HMRC’s official responses.
- Due diligence can mitigate risk but it will not remove it
- Accreditations won’t protect against JSL
- “After-the-event” payslip checks are not evidence of PAYE payment
- False proof of payment won’t provide a statutory excuse
- Where PAYE is unpaid, the agency or end client will be pursued first
- Paying PAYE liabilities directly to HMRC is a completely safe option
So… does JSL really stand for “Just Settle Liability”?
One thing is clear, HMRC have been fully transparent about this legislation:
If there’s a liability, the agency or end client will be held responsible.
If there isn’t, they won’t. Simple as that.
