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HMRC internal manual

Labour Provider Guidance

Interventions: compliance routes: Employer Compliance: background

Employer Compliance aims to educate and encourage employers and contractors to comply with their statutory duty to:-

  • provide timely and accurate information, and
  • remit deductions when due

Areas considered include: -

  • benefits
  • student loans deductions
  • statutory payments
  • National Minimum Wage (NWM)

Employer Compliance guidance can be found within the Compliance Operational Guidance