Use of labour providers

Information for employers on 'due diligence'.



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

Published 30 January 2014
Last updated 19 May 2017 + show all updates
  1. This guidance has been updated.

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

  3. New, updated guidance added.

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

  5. First published.