Updates: Help with labour supply chain assurance — GfC12
2026
Potential implications for businesses
A new section has been added for ‘Joint and several liability for PAYE tax losses relating to non-compliant umbrella companies’. Two new subsections have been added for ‘Gross Payment Status removal and liability for tax losses connected to Construction Industry Scheme fraud’ and ‘Criminal charges and fines under the failure to prevent fraud offence'.
New links have been added to this list for Construction Scheme Industry information.
2025
New section added.
HMRC's approach to labour supply chain risks
New section added.
Recommended approach to assurance
New section added.
The contractual process and recommended steps to take
New section added.
Understanding labour supply chain risks
New section added.
New section added.
New section added.
Potential implications for businesses
New section added.
Letters you might receive from HMRC about your supply chain
New section added.
New section added.
New section added.
Next steps, further questions and feedback
New section added.
New section added.