- HM Revenue & Customs
- Part of:
- HM Revenue and Customs: leaflets, factsheets and booklets, PAYE, and Tax compliance
- 30 January 2014
- Last updated:
- 19 May 2017, see all updates
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
Updated: 19 May 2017
- This guidance has been updated.
- Information on how to tell HMRC about your payroll or staffing outsourcing arrangements.
- New, updated guidance added.
- Minimum hourly cost of supply rates updated up to October 2014.
- First published.