Joint and Several Liability (JSL)

Protecting Your Supply Chain

Total protection from JSL 2026 through Core Drivers In-House Payroll

The April 2026 Deadline

From 6 April 2026, Joint and Several Liability (JSL) comes into force. Agencies and end-clients may be held responsible for unpaid taxes if their Umbrella partner fails to operate compliantly.

The Core Drivers Solution

We have removed the risk for our clients by eliminating Umbrella companies from our supply chain entirely.

No Umbrella Reliance

We do not use third-party intermediaries, removing the “compliance gap” where tax liabilities occur.

In-House Payroll

Every worker is paid directly by us. We are the employer of record, ensuring all NICs and taxes are paid to HMRC.

Guaranteed Peace of Mind

Rationalising your PSL with Core Drivers ensures your business is insulated from HMRC debt transfer.

Feature Our Commitment
Tax Liability Fully managed in-house; zero risk to client.
HMRC Reporting Real-time direct submissions.

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