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HMRC internal manual

Labour Provider Guidance

From
HM Revenue & Customs
Updated
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Team structure: operational teams: Sheffield Centralised Team

The Sheffield Centralised Team was set up in 2013 to undertake Labour Provider (LP) Tier 1 interventions previously done by LP Operational Teams.

The teams are responsible for three principal work areas.

Pre Registration VAT Registration Transformation

The team receives LP pre registration cases via the VAT Registration Transformation System (VRT), examines relevant applications in line with recognised LP Risks and reaches a decision on the appropriate action for the application. Where the team is unable to reach a decision the case is referred to the relevant LP Operational Team. LPOG3200 gives more details of the team’s role.

Missing and Nil Return

The Team interrogate LP Missing and Nil Returns lists, and LP New Registration lists, which are produced on a monthly basis by Risk and Intelligence Service (RIS). They use these to identify non compliance and make contact with the customer to improve return submission and payment compliance. When they are unable to improve compliance, the case is referred to the relevant LP Operational Team. LPOG3400 gives more details of the team’s role

Transaction Risking Upstream in the Connect Environment

The team receives Pre repayment Credibility queries via the Transaction Risking Upstream in the Connect Environment (TRUCE) System. These queries are dealt with by the relevant LP Operational Team. Once they have completed their enquiry, the team acting in accordance with the clear instruction of the operational team, process the repayment claim making any relevant adjustments. LPOG6600 gives more details of the team’s role.