Guidance

Supply chain due diligence principles

Find out about the due diligence principles to assure your labour supply chains.

From:
HM Revenue & Customs
Published
30 January 2014
Last updated
13 May 2021 — See all updates

Documents

Advice on applying supply chain due diligence principles to assure your labour supply chains

HTML

10 things about due diligence: supply chain assurance

HTML

Details

This guidance applies if you use labour supplied by a third party, or you supply or make arrangements to supply labour.

You should also read about mini umbrella company fraud.

Updates to this page

Published 30 January 2014
Last updated 13 May 2021 + show all updates

  1. Added fraudulent abuse of government incentives to the 'Guidelines to help you check, act and review' section.

  2. Information has been added about mini umbrella company fraud.

  3. The Advice on applying supply chain due diligence principles to assure your labour supply chains has been updated due to Brexit transition.

  4. New guidance about advice on 'applying supply chain due diligence principles to assure your labour supply chains' and '10 Things about due diligence' have been added.

  5. This guidance has been updated.

  6. Information on how to tell HMRC about your payroll or staffing outsourcing arrangements.

  7. New, updated guidance added.

  8. Minimum hourly cost of supply rates updated up to October 2014.

  9. First published.

Sign up for emails or print this page

Related content