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HMRC internal manual

Labour Provider Guidance

HM Revenue & Customs
, see all updates

Interventions: education and due diligence: end users: end user approach

Using an end user approach is a process available to Specialist Investigations (SI) that is appropriate when looking at Labour Providers (LP) and supply chains.

There should be no rigid definition of end user as the risk may lie anywhere in the supply chain and not simply with the ultimate consumer.

Why focus on end users?

End user businesses tend to be more stable than the LP clients who work for them. Undertaking interventions and educating end users will assist in limiting the opportunity for tax to be lost. This is done by;

  • identifying non-compliant suppliers for further interventions;
  • encouraging end users to check the validity of suppliers;
  • ensuring end users do not use non-compliant suppliers.