beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Labour Provider Guidance

Interventions: compliance routes: VAT: operational assurance and procedures

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

It is important that everyone understands their rights and obligations when they are the subject of an HMRC compliance check which includes the issue of various factsheets - see CH206100

Several documents are available to assist with LM visits/enquiries in LPOG7300. None are fixed or exhaustive and you will find that you can and will need to adapt them all for different trade classes, these are just to demonstrate the basics that should be covered. It is recommended that you view these prior to each visit and use as appropriate.