Next steps, further questions and feedback
Recommended next steps, considerations, further questions you may have and how to give feedback.
We recommend that you consider the information provided and:
- review your labour supply chains for potential risks
- review your assurance practices and consider if any changes may be required to strengthen these
- consider your contractual design — plan for any future procurement that is likely to involve an outsourced workforce
- if you identify suspected fraud, evasion or avoidance schemes you should report it to HMRC
If you have any further questions after reading these Guidelines for Compliance you can email ccgguidelinesforcompliance@hmrc.gov.uk.
Make sure you include the Guidelines for Compliance reference number (GfC12) in the subject line and if you have a Customer Compliance Manager (CCM) then copy them into the email.
Sending information by email carries certain risks and HMRC will assume that by sending information by email you understand and accept these risks.
We have created a survey to help measure your experience of this Guidelines for Compliance product.
We will use the feedback from this survey to:
- measure customers’ experience of using these guidelines
- understand where we make improvements to these guidelines
- improve future Guidelines for Compliance products
You can only use this survey to give anonymous feedback about these guidelines. Do not provide any personal data that might identify you, your clients or any specific case or enquiry with HMRC. The survey is not a route to contact HMRC for specific enquires. The replies will not be seen by anyone responsible for dealing with your tax affairs. This survey has been created in accordance with the HMRC Privacy Notice.
Take the survey
Complete the survey to provide feedback on these guidelines.
Correcting an error
Your organisation may recognise new elements of best practice after you have read these guidelines. Implementing these can lead to improvements to your systems and processes.
Reviewing your current arrangements and improving systems and processes might also lead to you identifying that you’ve underpaid tax in the past. If you find an error you must correct it, whether it happened in the current year or a previous one.
If you discover that there has been an error in your tax treatment or submissions to HMRC, including where you may have incorrectly determined a worker’s employment status, you must:
- where possible, self-correct by making the relevant amendments to your submissions to HMRC
- make a voluntary disclosure to HMRC, explaining the errors and, where possible, calculating any revised tax due and making appropriate submissions to HMRC
- send the details of your error to your Customer Compliance Manager (CCM), if you have one
If you need any help, the ‘Further questions’ section in this guidance gives information on how to contact us.
Where customers fail to meet their obligations, they may be subject to penalties, interest or a combination of both.
If you think you may have failed to meet your obligations, read the HMRC compliance factsheets on penalties to find out about:
- penalties HMRC could use
- when these penalties may apply
Although the rate of the penalties will vary depending on your circumstances, they’ll usually be lower if you make a voluntary disclosure.
Interest will be charged from the date the original payment was due until the date it is actually paid.
If you’re making a voluntary disclosure after reading these guidelines, include the Guidelines for Compliance reference number ‘GfC12’ as part of your disclosure. This will help HMRC to assess our education and support.