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HMRC internal manual

Labour Provider Guidance

Interventions: education and due diligence: end user: an end-user visit

Initial interview

After the initial contact and letters have been issued, the end user should have a good idea of what you will need.

You may still have to explain again why you are there. The content of the Labour Market due diligence leaflet (PDF 316KB) is very comprehensive and provides a great starting point. A comprehensive questionnaire (Word 47KB) showing the type of questions to be asked is available.

This can be adapted to needs but the responses will highlight any risks and potential risks. If the responses seem strange or illogical these areas should be developed.

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

After the initial interview

You should now be in a position where you have a reasonable picture of the end user’s business and where the risks lie, due diligence currently in place and how it can be improved.

By talking to the end user and reviewing End users records you should either have details of suppliers and/or customers in the supply chain or be in a position where this information will be provided to you.

Records to review

The issue of form LP1 (Word 108KB) (requesting details about their suppliers in the labour market) may not generate enough detail to suit your requirements.

The following supplementary questions may be useful. This can be in writing or requested verbally.

Please make the following information available:

We are interested in your suppliers who provide your organisation with permanent or temporary labour, to carry out duties such as Hospitality, Cleaning, Catering and Security.

  1. Details of all labour market suppliers used since 6 April 20XX, for example name, address, contact (name and telephone number) and VAT numbers.
  2. Copies of contracts for all labour market suppliers used since 6 April 20xx
  3. Purchase ledger printouts for the period 6 April 20XX to date for each labour market supplier used.
  4. A copy of the most recent invoice, timesheet and worker list for each current labour market supplier.
  5. If the labour market supplier has subcontracted the work please provide details of any second tier labour market supplier used e.g. date used, name and address and VAT registration numbers.

The dates and detail can be adapted to suit your requirements. As an End User visit is by cooperation you should consider the inconvenience, in cost and time terms that you may be imposing on the End User.