LPOG4510 - Interventions: Verifying VAT Registration Details

Whilst undertaking any LM Compliance visit, in particular Education and Due Diligence visits, traders should be encouraged to check the VAT status of the labour providers that they are working with.

RIS (Coventry) provide this facility on behalf of Labour Market Investigations – their contact Telephone No. should be provided: 03000 538254 (Monday to Friday, 8am to 4pm). The following details should be provided:

  • Their own details
  • The name, trading address and VAT registration number (VRN) of their supplier(s)

They may be asked additional questions about the suppliers such as contact details, director’s names, additional addresses, supply dates, numbers of staff supplied, and payment method.

There is also the facility for the requested to be submitted via email to:hmrc.vrnchecks@hmrc.gsi.gov.uk

The following information must be provided:

  • name and telephone number
  • the business being represented
  • VRN of the business being represented
  • the name, trading address, postcode and VRN of the business being verified
  • the contact name(s) and telephone number of the business being verified
  • date the supply of labour commenced
  • date of cessation (if known)
  • number of staff supplied
  • if payments are made through a third party, for example factoring - full details of any factoring company used
  • if this business replaces a previous one, provide the name, address and VRN

Information generated from these verifications is captured in EF with failed verifications being referred to regional SPOCs (a letter is also sent to the business requesting verification to confirm the failed verification) – these can be a source of future work. They should then decide:

  • Is there a current interest in the business(es)
  • Who should be dealing with the case
  • Is it suitable for an intervention
  • Can further work be done to review the supply chain

Traders should be discouraged from contacting local LM teams – they should be referred to the dedicated telephone no. or to the Due Diligence Leaflet for contact details as RIS will hold the details of who has/has been verified which is used for future risking of cases.