To ask the Secretary of State for Education, if her Department will provide guidance to supply teachers on the tax and unemployment implications of working for an umbrella company.

Schools and local authorities are responsible for the recruitment of their supply teachers and deciding whether they use private agencies to recruit and employ them. If a supply teacher is employed by a private agency or their umbrella company, this is a private commercial arrangement between the school and agency.

The Department for Education does not provide guidance on tax and unemployment matters. These are matters for Her Majesty’s Revenue and Customs and the Department for Work and Pensions, respectively.