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Labour supply chain assurance guidelines

HMRC have published new Guidelines for Compliance GfC12 ‘Help with labour supply chain assurance’. HMRC say that the guidelines aim to:

  • promote the importance of effective labour supply chain (LSC) assurance;
  • provide information for businesses to consider when reviewing their LSC assurance practices; and
  • improve taxpayer understanding of LSC risks and potential implications for businesses.

The section on ‘tax risks’ outlines the main tax risks that HMRC see when working with non-compliance in labour supply chains.

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