bookd. / Agencies
JSL Risk — Finance Act

The liability doesn't
stay where it starts.

Under joint and several liability rules, unpaid tax from your workers can land on you. Most payroll software was built before that law existed. bookd. was built for exactly this.

HMRC Agent IB0036 SHA-256 Audit Trail RTI Production Connected
JSL Exposure Check
Typical Agency — Current Position
Worker tax evidence Not held
Supply chain audit trail None
Holiday pay method Flat 12.07%
Deduction records Payslip only
Liability position if challenged Exposed
🔐 SHA-256 locked on every run
⚖️ JSL supply chain evidence
📅 52-week rolling average automated
📋 HMRC status per worker per run

Your agency is now in
the liability chain.

The Finance Act changes mean unpaid tax doesn't just stay with the worker or their company. The liability walks up — to the agency that placed them. Most agencies don't know their current payroll doesn't protect them.

Bottom of chain
Worker / PSC
Fails to pay tax. Becomes non-compliant.
JSL Travels Up
Your Agency
Unpaid tax liability arrives here. HMRC pursues you for the shortfall.
bookd. Protection
SHA-256 Evidence Lock
Every payment decision evidenced and sealed. Your position is defensible.
  • ⚠️
    The liability is active law — not a future risk.
    Joint and several liability under the Finance Act is in force now. HMRC is using it. Most agencies are running payroll on software built before the rules changed.
  • 🔍
    A payslip is not evidence.
    If HMRC opens an enquiry and asks you to prove every deduction, a PDF payslip won't cut it. You need a timestamped, immutable record of every decision made at the time it was made.
  • 🔐
    bookd. builds the evidence pack on every run.
    SHA-256 locked. Penny-accurate. Timestamped. HMRC worker status verified per worker. The record exists before anyone asks for it.
  • 📋
    Your position in the chain becomes defensible.
    If a claim travels up to you, bookd.'s audit trail demonstrates exactly what you paid, when, to whom, and why. That's the difference between liability and a clean defence.
The Tech Gap

Other software wasn't
built for this world.

Xero, Sage, QuickBooks — all built for convenience. RTI filed, payslip sent, job done. None of them were designed around a world where the agency inherits tax liability from their workers.

Legacy Software

Built for payslips.

Files RTI. Produces a payslip. No audit trail. No evidence pack. No worker status record. No SHA-256 integrity. Not designed for the legislation that now applies to you.

Most Bureaus

Built for convenience.

Run payroll. File on time. Answer questions later. No structured evidence. No supply chain protection. If HMRC calls, you're searching for documents that may not exist.

bookd.

Built for the tribunal.

Every run produces a SHA-256 locked evidence pack. Worker status. Deductions. Holiday pay method. CIS verification. All sealed before you need it. No other bureau offers this.

What bookd. Does

Every run. Every worker.
Every time.

Not just payroll processing. A compliance engine that treats every run as a potential audit — because one day, it might be.

01

HMRC worker status verified

Every worker's HMRC status checked and recorded before each run. No assumptions. No missed verifications.

02

Holiday pay calculated correctly

The 52-week rolling average computed per worker. No flat-rating at 12.07% for variable-hours staff.

03

Every deduction evidenced to the penny

Tax, NI, employer contributions — all recorded with timestamps. Not a payslip. An evidence record.

04

Audit pack sealed with SHA-256

The full record is integrity-locked after each run. Tamper-evident. Immutable. Exportable if you ever need it.

05

RTI submitted to HMRC

Production-connected, operator-approved submission. Every filing logged. Nothing filed without human sign-off.

06

Your JSL position documented

The audit pack is your supply chain evidence. If liability travels up to your agency, the defence is already built.

Get Protected

Find out if your current payroll is leaving you exposed.

Book a free 20-minute JSL audit call. Mark will assess your current payroll setup, identify your exact exposure, and tell you what it would take to close the gap. No pitch. Straight answers.

Start the conversation
Free 20-minute call. No obligation. Agencies with variable-hours workers welcome.
👋 Mark from bookd. Questions about your JSL exposure? Message me directly.