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Joint and Several Liability Explained: Avoiding Unexpected HMRC Tax Exposure

A recording of the webinar can reviewed below, and a copy of the slides can be found HERE.

Joint and Several Liability had become an increasingly important issue for organisations in the health and social care sector, particularly where staffing and services were delivered through agencies, umbrella companies, or subcontracted providers. Many employers and care providers had been unaware that, in certain circumstances, HMRC could pursue them for unpaid tax liabilities even if another party had been responsible for payroll or tax deductions.

This webinar provided a practical overview of Joint and Several Liability in the context of HMRC enforcement, helping health and social care organisations understand how tax risk could extend beyond the direct employer. With the growing use of temporary staff, outsourced workforce models, and complex supply chains, providers faced unexpected financial exposure if an intermediary failed to meet its tax obligations.

Participants learned how Joint and Several Liability worked, when HMRC might apply it, and why organisations could be held accountable for unpaid PAYE or National Insurance contributions owed by others in the labour supply chain.

Attendees left with a clearer understanding of how to protect their organisation through stronger due diligence, contractual safeguards, and workforce compliance practices—reducing the risk of costly tax demands and reputational damage.

The session offered practical insight into this evolving area of liability and helped organisations better prepare for increased scrutiny from HMRC.

Should you wish to discuss any of the points raised or have further questions, please contact:

Patrick Curtin – Legal Counsel, Neuven: patrick.curtis@neuven.co.uk

Ian Roth – Sales Director, Neuven: ian.roth@neuven.co.uk

www.neuven.co.uk