ESM2390 is a subsection of HMRC’s Employment Status Manual, focusing specifically on umbrella companies. ESM2390 describes how legitimate umbrella companies operate, and how agencies and temporary workers engage with them.
It’s an important document. So, to help you understand it, we’ve taken a look at each section of ESM2390 in detail, providing examples of how it works in practice with additional comments from Helen Broughton MBE DL, the Danbro Group’s CEO. Read the full article here.