In April 2016, HMRC removed the right to claim tax relief on Travel and Subsistence expenses for contractors who are under the Supervision, Direction and Control (SDC) of their end client. This change in legislation therefore meant that the vast majority of contractors who use umbrella services would see a reduction in their income as in most cases SDC would apply.

The One Click Group recognise that this is unfair on many workers who have chosen to work flexibly and provide a valuable service to the UK economy and could lead to them taking permanent roles or not working at all due to the additional costs.

We therefore wanted to introduce a service that would combine the ease of using an umbrella company with some of the tax benefits of using a limited company and that is why U-PSC was developed.

How does it work?

If you are the director of a limited company, you can benefit from certain expense allowances (typically 5% of your income), and depending on the nature of your business, you could also take advantage of the gains to be made via the Flat Rate VAT scheme.

Being a company director comes with certain responsibilities, such as invoicing, dealing with HMRC, completing regular Corporation Tax returns and so on – this has meant that the benefits mentioned about would be out of the reach of umbrella company users.

U-PSC allows individuals to become company directors (or employees) of a limited company with the One Click Group acting as their agent and dealing with agency invoicing, payments, PAYE, Coproration Tax and VAT on their behalf.


We charge a competitive accountancy fee for our U-PSC service of only £80 per month (plus VAT) together with a £5 per timesheet fee. These charges are in line with our umbrella margins so represent excellent value.