Ronda Vet, the locum booking app, has warned that HMRC rule changes due from 6 April 2026 could leave UK veterinary practices facing unpaid PAYE tax linked to locum providers.

The company said that from April 6, 2026, umbrella companies, along with the agencies or end clients using them, will become liable for unpaid PAYE tax.

Ronda.vet said that if an umbrella company fails to pay HMRC, the liability can be passed directly to the end client, the veterinary practice.

The company also said HMRC could potentially pursue the end client for unpaid tax without first exhausting recovery options against the non-compliant umbrella company or agency.

The new rules apply to any payments made to workers employed by an umbrella company on or after April 6.

Ronda.vet said that for veterinary practices there are two scenarios.

If a practice is using an agency, the recruiters will generally be liable first.

If the practice is contracting directly with an umbrella company, the liability falls squarely at their door.

Ibra Hernando, co founder of Ronda Vet said: "Many practices use umbrella companies without fully understanding where liability sits.

"From April, ignorance won't protect a practice from a significant unexpected tax bill if a provider further up the chain fails to pay HMRC.

"These changes are a bit of a wake-up call for the entire profession to know exactly how their locum staff are being paid."

www.ronda.vet