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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 鈥� 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聽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聽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鈥� 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. 聽This survey has been created in accordance with the聽HMRC Privacy Notice.

Take 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. 鈥疘mplementing these can lead to improvements to your systems and processes.鈥�

Reviewing your current arrangements and improving systems and processes might also lead to you identifying that you鈥檝e 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鈥檚 employment status, you must:聽聽

• where possible, self-correct by making the relevant amendments to your submissions to HMRC聽
• make a voluntary disclosure to HMRC, explaining the errors and, where possible, calculating any revised tax due and making appropriate submissions to HMRC聽
• send the details of your error to your Customer Compliance Manager (CCM), if you have one聽

If you need any help, the 鈥楩urther questions鈥� section in this guidance gives information on how to contact us.聽

Where customers fail to meet their obligations, they may be subject to penalties, interest or a combination of both.聽

If you think you may have failed to meet your obligations, read the HMRC compliance factsheets on penalties to find out about:聽

• penalties HMRC could use聽
• when these penalties may apply聽

Although the rate of the penalties will vary depending on your circumstances, they鈥檒l usually be lower if you make a voluntary disclosure.聽

Interest will be charged from the date the original payment was due until the date it is actually paid.聽

If you鈥檙e making a voluntary disclosure after reading these guidelines, include the Guidelines for Compliance reference number 鈥楪fC12鈥� as part of your disclosure. This will help HMRC to assess our education and support.