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HMRC internal manual

Labour Provider Guidance

Yield and Measures: overview

Labour Provider interventions

DSO 1: Improve the extent to which individuals and businesses pay the tax due and receive the credits and payments to which they are entitled.

HMRC is committed to improve the extent to which individuals and businesses pay the tax due. This means that non-compliant individuals and businesses have to change their behaviour and become compliant.

The concept

To identify a change of behaviour by individuals and businesses that occurs after some form of intervention by HMRC which leads to either an increase in tax being paid to HMRC, the prevention of a loss of tax to HMRC or a reduction in a repayment claimed by a business or individual.

  • Examples of interventions
  • Phone calls
  • Letters
  • E-mail
  • Visits
  • Opening an enquiry
  • Due Diligence letters/leaflets
  • Veto letters
  • Request for verification

This is not a prescriptive list as other recognised interventions are evolving all the time.

Audit trail

All interactions/interventions with a trader must be recorded as this forms the start of the audit trail when measuring any increase in tax due and paid.

Summary of Measures: