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HMRC internal manual

Labour Provider Guidance

Updates: Labour Provider Guidance

2016

published amendments

Systems and processes: LM document templates and letters
attachment added - LM Managers FRB checklist.
Interventions: education and due diligence: introduction
Amendments made as per tracked changes within the LPOG4450 word document within LPOG Guidance CAF, amendments folder.
Team structure: operational teams: LM postcodes
Amendments made to LM postcodes as per LP2200 word document in LPOG Guidance Project amendments CAF.
Systems and processes: HMRC information systems: Caseflow
Text removed as per tracked changes within LPOG6510 word document in the LPOG Guidance CAF amendments folder.

published amendments

Interventions: education and due diligence: contents
new page 4551 VETO letters created & added to contents page.
Systems and processes: notebooks
Text removed as page now refers user to notebook guidance policy
Operational assurance: caseworker quality assurance case plan
Updates made to text as per LPOG11200 document within LPOG guidance project amendments CAF. sent for 'needs review' ahead of publish. CM 12/05/16.

published amendments

Operational assurance: caseworker quality assurance case plan
line added as requested - 'NB. Please ensure the most up to date version of the template is used'
Systems and processes: LM document templates and letters
Quality Assurance Case Plan V3.4 added to page.

published amendments

Team structure: operational teams: LM postcodes
Updates made as per LPOG2200 (2) change doc due to regional team changes

published amendments

Interventions: missing returns: LM Operational Teams: ceased, insolvent, not traced
updated as per LPOG3480 amendment document - links revised.
Interventions: fraud and construction: Labour Market Construction Industry Tax Fraud
Text updated as per LPOG4750 amendment document.
Yield and Measures: cash collected
updates made as per LPOG10200 amendment document.
Interventions: education and due diligence: deregistration
updated as per LPOG4550 amendment document including link to EF guidance & LPOG4551.

published amendments

Yield and Measures: Loss Prevention
revisions to text & formatting as per LPOG10400 amendment doc.
Team structure: operational teams: LM postcodes
whole page redacted.
page updated to redact all text.
Interventions: fraud and construction: Labour Market Construction Industry Tax Fraud
spelling correction made on penultimate line of text.

published amendments

Team structure: operational teams: team contacts
Updates made to reflect change to 7 Regional teams. further update to reflect staff changes as of 09/06/16

published amendments

Interventions: education and due diligence: end users: applying audit techniques
page redacted and link to CRM contacts updated as per LPOG4630 amendment doc.
Yield and Measures: Future Revenue Benefit
links to LPOG7300 templates updated.

published amendments

Interventions: fraud and construction: how supply chains work legitimately
updates as per LPOG4800 amendment doc with link to ESM2000 added.

published amendments

Team structure: operational teams: LM postcodes
Minor amendment to BA postcode

published amendments

Systems and processes: LM document templates and letters
LM FRB checklist & FRB template updated
Yield and Measures: Future Revenue Benefit
updated as per urgent request, amendment doc LPOG10300.

published amendments

Interventions: fraud and construction: Labour Market Fraud Strategy for Labour and Construction
updated as per LPOG5050 amendment document
Team structure: operational teams: LM postcodes
updates as per LPOG2200 revisions doc - Glasgow/Edinburgh areas updated.
Team structure: operational teams: team contacts
updates as per LPOG2100 Doc revised 30/06/16
Systems and processes: LM document templates and letters
updated to correct link to LM Managers FRB checklist document

published amendments

Team structure: operational teams: team contacts
Remove Northampton DMB Manager

published amendments

Interventions: fraud and construction: more complex fraudulent supply chains
updates made as per LPOG4900 amendment document, links included.
Interventions: fraud and construction: fraudulent supply chains
amendments made as per LPOG4850 document, including links to LPOG 4800 & normal transaction doc.
Interventions: fraud and construction: how supply chains work legitimately
page redacted as per LPOG4800 amendment doc.
link to LPOG4800 normal transaction - simple supply chain word document added.

published amendments

Interventions: fraud and construction: Reasons to challenge supply
revisions made as per LPOG4950 amendment document and sent for review.
Interventions: compliance routes: denial of input tax - Kittel Principle
Text added as per LPOG4350 amendment document and link to MOK Process Map created.

published amendments

Interventions: fraud and construction: Indicators of Labour Fraud and Construction
updates made & links added as per LPOG5000 amendment document.

published amendments

Systems and processes: LM document templates and letters
Link to MOK Process Map added.

published amendments

Stakeholders: Employment Status & Intermediaries (ES&I)
link to SEC protocol document updated to revert to correct document as discussed with Diane Beare.

published amendments

Interventions: fraud and construction: identifying cases and record keeping
updates made as per amendment doc LPOG5150, including link added to COG909100.

published amendments

Stakeholders: Fraud Investigation Service Teams: referral of cases to the Governance Process for large Tax Disputes
Link to large business tax settlements information removed as link provided does not work.
Stakeholders: Fraud Investigation Service Teams: contents
new page, LPOG8300 added to contents
Interventions: fraud and construction: contents
new page LPOG4910 added to contents
Interventions: fraud and construction: Labour Market Fraud Strategy for Labour and Construction
short title changed in order to correct contents page
Stakeholders: Fraud Investigation Service Teams: appeals and review
updates made as per LPOG8150 amendment document

published amendments

Systems and processes: LM document templates and letters
link to guidance updated as templates had been moved, whole page now redacted as not applicable to public to view links to internal document templates that they will not be able to access.

published amendments

Team structure: operational teams: team contacts
updated as per LPOG2100 amendment doc within LPOG Guidance Review Panel CAF to include Simon Kelley.
Interventions: debt pursuit: referral to Enforcement and Insolvency Service
email contact for EIS fast-track updated as per LPOG3800 amendment doc wthin LPOG Guidance Review panel CAF.

published amendments

Team structure: operational teams: team contacts
list of Truce authorisers added to page as requested in LPOG amendment document Oct 2016.

published amendments

Systems and processes: HMRC information systems: CONNECT
Amendments made to Section 1 of instructions as per LPOG amendment document.

2017

published amendments

Stakeholders: Fraud Investigation Service Teams: appeals and review
Page updated as per LPOG8150 update document saved in LP Guidance Project CAF.

published amendments

Team structure: operational teams: LM postcodes
Maidstone removed from specific postcode areas as highlighted on LPOG 2200 amendment document

published amendments

Interventions: education and due diligence: deregistration: VETO letters
Link to EF Guidance updated as part of updating legacy links exercise
Links updated as part of updating legacy links exercise
Systems and processes: HMRC information systems: indirect tax: Electronic Folder
Link to EF Guidance updated as part of updating legacy links exercise
Interventions: education and due diligence: deregistration
Links to EF guide updated as part of updating legacy links exercise
Systems and processes: HMRC information systems: direct tax: COTAX
Links to COTAX Manual updated as part of updating legacy links exercise
Interventions: fraud and construction: gross payment status
Links to COG Manual updated as part of updating legacy links exercise
Interventions: compliance routes: VAT: Post visit or interview actions
Links to COG Manual & VAT SME manual updated as part of updating legacy links exercise
Systems and processes: powers and penalties: information and inspection powers
Link to Compliance Handbook updated as part of updating legacy links exercise
Interventions: compliance routes: VAT: Pre-Intervention
7 Links to VATF Manual & VAT SME manual updated as part of updating legacy links exercise
Interventions: compliance routes: VAT: operational assurance and procedures
4 links updated to VAT SME manual and Compliance Handbook as part of updating legacy links exercise.
Interventions: compliance routes: Employer Compliance: informal interactions with third parties
Link to COG Manual updated as part of updating legacy links exercise
Interventions: debt pursuit: time to pay
Link to DMB Manual updated as part of updating legacy links exercise
Yield and Measures: cash collected
Links to COG Manual updated as part of updating legacy links exercise

published amendments

Interventions: compliance routes: VAT: Pre-Intervention
Link to Business Information Unit updated as part of old legacy links update exercise.
Yield and Measures: Future Revenue Benefit
Page updated as per LPOG10300 amendment document dated 17/03/22 as held in the LP Guidance Project CAF.
Page updated as per LPOG10300 amendment document dated 17/03/22 as held in the LP Guidance Project CAF.

published amendments

Stakeholders: Fraud Investigation Service Teams: referral of cases to the Governance Process for large Tax Disputes
Links to Code of Governance & E&C DRB updated, links to referrals to DRB & FIS Guidance added. Other links to be reviewed soon.
Systems and processes: HMRC information systems: indirect tax: Electronic Folder
EF link amended and associated wording changed back to 'A comprehensive Guide to Electronic Folder' accordingly.
Interventions: fraud and construction: gross payment status
Amended link to CIS Technical Team
Interventions: education and due diligence: deregistration: VETO letters
EF link amended.
Interventions: education and due diligence: deregistration
EF link amended.
Interventions: compliance routes: VAT: Post visit or interview actions
Link to COG11800 has been moved to the Compliance Handbook but can’t be located. Removed for now, to be addressed as part of the review of LPOG in 2017-18.
Interventions: compliance routes: VAT: Pre-Intervention
RIS BIU link removed as the link had broken and no new page identified.
Yield and Measures: Loss Prevention
Caseflow 2 link updated as part of legacy project.
Yield and Measures: Future Revenue Benefit
Caseflow 2 link updated as part of legacy project.
Yield and Measures: cash collected
Caseflow 2 link updated as part of legacy project.

published amendments

Team structure: operational teams: team contacts
Page updated to reflect team changes for 2017-18 financial year.
Team structure: operational teams: LM postcodes
Postcode - relevant office updates following team changes for 2017/18 financial year, as per LPOG2200 amendment document in LPOG Guidance CAF.

published amendments

Team structure: operational teams: LM postcodes
2 instances of South West & South Wales corrected to show South West & Wales.

published amendments

Stakeholders: Fraud Investigation Service Teams: referral of cases to the Governance Process for large Tax Disputes
Republish Page
Republish Page

published amendments

Yield and Measures: cash collected
Example of double counting removed

published amendments

Stakeholders: contents
reviewed to check change of name of LPOG8900 pagwe to: Stakeholders: Employment Status & Intermediaries (ES&I).
Team structure: operational teams: LM postcodes
Updates applied as per LPOG2200 amendment document - Colchester office replaced with Ipswich as applicable.
Stakeholders: Employment Status & Intermediaries (ES&I)
page amended as per LPOG8900 update document.

published amendments

Stakeholders: Fraud Investigation Service Teams: appeals and review
Updated to reflect Direct Tax information.

published amendments

Stakeholders: Employment Status & Intermediaries (ES&I)
Hyperlink updated.
Link to FIS/ES&I Partnership agreement added.
Stakeholders: Fraud Investigation Service Teams: appeals and review
minor formatting amendment.

published amendments

Stakeholders: Fraud Investigation Service Teams: appeals and review
Email link updated.

published amendments

Team structure: operational teams: team contacts
General staff updates May 2017.
Systems and processes: notebooks
Link to Notebook guidance updated.

published amendments

Interventions: information and inspection powers
Minor changes - amending SI to FIS.

published amendments

Team structure: operational teams: team contacts
2 contacts added as per LPOG2100 amendment document

published amendments

Team structure: operational teams: LM postcodes
Minor change to 2 postcode areas, BH & SP.

published amendments

Interventions: missing returns: background
Minor wording changes as per LPOG amendment document - part of LPOG 2017 review project.
Interventions: pre-registration: LM Operational Teams: refusing VAT registration - VAT fraud
Page updated as per LPOG3275 amendment document, LP changed to LM and links to new intranet pages updated. Part of LPOG 2017 review project.
Interventions: pre-registration: LM Operational Teams: Construction Industries Scheme (CIS) - trade specific issues
Updates made as per LPOG3270 amendment document as part of LPOG 2017 review project. guidance not changed in terms of procedure but worded to be easier to understand.
Interventions: pre-registration: LM Operational Teams: pre-registration visits
Amendments made as per LPOG3265 amendment document - part of LPOG 2017 review project.
Interventions: pre-registration: LM Operational Teams: desk clearance
Minor change - title now showing LM instead of LP as per LPOG3261 amendment document - part of LPOG 2017 review project.
Interventions: pre-registration: LM Operational Teams: obtaining further information
No guidance changes, minor alterations made to text & links updated as per LPOG3260 amendment document - part of LPOG 2017 review project.
Interventions: pre-registration: LM Operational Teams: action upon receipt of VRT template
No changes to guidance made but links and text amended as per LPOG3255 amendment document - part of of LPOG 2017 review project.
Interventions: pre-registration: background
Content relating to SWORD removed as per LPOG3150 amendment document - part of LPOG 2017 review project.
Yield and Measures: cash collected
Link fixed.
changes made as per LPOG amendment 10200 document - part of LPOG 2017 review project.

published amendments

Interventions: debt pursuit: collection systems: ETMP
Small grammatical changes applied.
Interventions: debt pursuit: collection systems: contents
Updated references to LP & DMB to show LM and DM respectively.
Interventions: debt pursuit: preparing for contact
minor change regarding cases to Caseflow.
Interventions: missing returns: LM Operational Teams: business is trading
small spelling alteration.
Instances of LP updated to show LM and Debt Management and Banking changed to Debt Management. As per LPOG3470 amendment document, part of LPOG 2017 review project.
Interventions: debt pursuit: background
Updates to show LM and DM in place of LP and DMB respectively.
Interventions: pre-registration: LM Operational Teams: contents
contents changed to show LM in place of LP.
Interventions: missing returns: LM Operational Teams: contents
Page name updated to LM from LP.
Interventions: missing returns: LM Operational Teams: intervention action complete
updating instances of LP to LM for team name where applicable.
Interventions: missing returns: LM Operational Teams: identifying potential Tier 2 cases
Change of team name from LP to LM where applicable.
Interventions: missing returns: LM Operational Teams: ceased, insolvent, not traced
Changing Team name from LP to LM.
Interventions: missing returns: LM Operational Teams: initial action upon receipt
Minor formatting changes and updating LP to LM applied as per LPOG3460 amendment document - part of LPOG 2017 review project.
Interventions: missing returns: background
Instances of Debt Management & Banking (DMB) updated to show new name of Debt Management (DM).

published amendments

Interventions: education and due diligence: end users: co-operation principle
updates applied to include new links to relevant documents and wording in respect of conducting an intervention.
Interventions: education and due diligence: end users: potential fraudulent cases
LPOG link updated.
Interventions: education and due diligence: end users: applying audit techniques
No actual guidance has been changed but the content has been amended to make the process easier to understand.
Interventions: education and due diligence: end users: end user - a suggested definition
Minor grammatical updates applied.
Interventions: education and due diligence: end users: end user approach
Grammatical amendments made.

published amendments

Stakeholders: Fraud Investigation Service Teams: insolvency
Out-dated link removed and minor grammatical changes applied.
Stakeholders: Fraud Investigation Service Teams: contents
Changed title contents from SI to FIS.
Stakeholders: Fraud Investigation Service Teams: security
Title updated to show FIS in place of SI.
Systems and processes: HMRC information systems: SWORD
system guidance & links updated.
Interventions: education and due diligence: deregistration
EF advice added.
Systems and processes: HMRC information systems: Construction Industry Scheme Reform
Link updated to new intranet site.
Interventions: education and due diligence: due diligence
link updated to new intranet.
Interventions: debt pursuit: collection systems: IDMS
wording updated to show FIS & LM in place of SI & LP.
Interventions: compliance routes: Basket of Evidence
2 links updated.
Interventions: education and due diligence: end user: measuring the impact
updated instances of Labour Provider to Labour Market supplier.
Interventions: education and due diligence: end user: post visit action
spelling amendment.
New link added, wording updated for ease of clarification.
Interventions: education and due diligence: end user: an end-user visit
Updated Labour Provider references to Labour Market .
Interventions: education and due diligence: end users: applying audit techniques
page links updated.

published amendments

Systems and processes: HMRC information systems: direct tax: National Tax Credits service
New NTC e-learning code added.
Systems and processes: HMRC information systems: indirect tax: CEDAT
Link added.
Systems and processes: HMRC information systems: indirect tax: VAT Information System Inter-Office Network
Revised guidance.
Systems and processes: HMRC information systems: National Penalties Processing System
Link updated to new intranet site.
Systems and processes: HMRC information systems: direct tax: COTAX
System access guidance updated.

published amendments

Systems and processes: HMRC information systems: direct tax: Self Assessment (SA)
Guidance on setting up SA records updated.
Interventions: debt pursuit: referral to Enforcement and Insolvency Service
Caseflow instruction added + minor amendments.
Interventions: compliance routes: Basket of Evidence: appendix a
Grammatical amendments - no changes to guidance.
Interventions: compliance routes: denial of input tax - Kittel Principle
Links updated to new intranet site.

published amendments

Systems and processes: HMRC information systems: direct tax: Self Assessment (SA)
minor wording amendment.

published amendments

Interventions: debt pursuit: enforcement action
Minor wording amendments applied, no guidance changes made.
Interventions: debt pursuit: contact: face to face
Minor wording amendments, no guidance updates.
Systems and processes: HMRC information systems: direct tax: PAYE service
PAYE manual link updated.
Interventions: debt pursuit: time to pay
Guidance updated following review.
Operational assurance: governance procedures for Labour Market work
All links updated and instances of SI changed to FIS.
Systems and processes: LM document templates and letters
Link to latest version of QACP updated.
Interventions: compliance routes: VAT: Post visit or interview actions
Links to guidance updated and grammatical amendments applied.
Interventions: compliance routes: VAT: Assessments and Criminal Investigation Cases
Grammatical changes plus link to FIS handbook updated.

published amendments

Interventions: pre-registration: LM Operational Teams: action upon receipt of VRT template
Guidance on dealing with non-LP cases updated.
Interventions: pre-registration: Sheffield Centralised Team
email link updated.
Interventions: missing returns: Sheffield Centralised Team
Wording changes - SI to FIS - no guidance amendments.

published amendments

Systems and processes: HMRC information systems: TRUCE
link amended.
TRUCE guidance updated.
Interventions: compliance routes: denial of input tax - Kittel Principle
Title amended.
Systems and processes: HMRC information systems: Integrated Debt Management System
updating SI to FIS.
Stakeholders: external bodies: disclosure
Links updated.
Stakeholders: external bodies: Security Industry Authority
link added to LPOG9350
Stakeholders: Large Business
SI changed to FIS.
Stakeholders: Benefits and Credits
LP changed to LM.
Stakeholders: Debt Management
Small wording amendments & links updated.
Stakeholders: Fraud Investigation Service Teams: appeals and review
FIS Professional Tech Team Template added.
Interventions: compliance routes: cross tax working
Link to cross-tax working added.
Interventions: compliance routes: Corporation Tax
Link to COTAX manual added.
Systems and processes: powers and penalties: penalties: guidance
Links updated & SI amended to FIS.
Systems and processes: powers and penalties: penalties: Publishing the Details of Deliberate Defaulters
Link updated.
Systems and processes: powers and penalties: penalties: Penalty Decisions and Actions Checklist
Link updated.
Systems and processes: powers and penalties: information and inspection powers
SI amended to FIS.
Interventions: compliance routes: Employer Compliance: agency legislation
link updated.
Team structure: operational teams: LM Trade Classes
LP updated to LM.
Yield and Measures: overview
LP changed to LM
Yield and Measures: Loss Prevention
Link added.
Interventions: education and due diligence: end user: post visit action
Information on interactions with 3rd parties added.
Team structure: operational teams: LM postcodes
LP updated to LM.
Team structure: operational teams: contents
FIS & LM wording updates from SI & LP.
Systems and processes: HMRC information systems: indirect tax: VAT Return Analysis Tool
SEES guidance link added.

published amendments

Interventions: Joint Working with Other Government Departments/Agencies
page owner added.
comments section removed.
link updated.
Link amended.
Link added.
Interventions: contents
LPOG5800 added to contents
Systems and processes: LM document templates and letters
LM Joint operations guide added

published amendments

Systems and processes: LM document templates and letters
New documents added and SEES guidance updated.
Yield and Measures: overview
link updated.
Technical advice added.
Interventions: education and due diligence: end user: post visit action
link to LPOG4510 added.
Interventions: compliance routes: Corporation Tax
formatting.
formatting only.
company strike off information added.
company strike off information added.
Interventions: Verifying VAT Registration Details
Changed page comments option to 'closed'.
Interventions: education and due diligence: contents
contents updated to reflect new verifications page.

published amendments

Interventions: intermediaries and umbrellas: contents
contents page updated
contents page updated
contents page created
Systems and processes: HMRC information systems: CONNECT
formatting amendment.
Updated instructions included.
systems and processes: HMRC information systems: direct tax: Enterprise Tax Management Platform (ETMP)
Guidance updated
Guidance updated
Systems and processes: LM document templates and letters
New templates attached.
Interventions: fraud and construction: Labour Market Fraud Strategy for Labour and Construction
Minor wording amendments & links added.
Interventions: fraud and construction: gross payment status
minor wording amendments applied.
minor wording amendments applied.
Interventions: fraud and construction: more complex fraudulent supply chains
Minor formatting amendment.
Interventions: fraud and construction: Labour Market Construction Industry Tax Fraud
minor wording amendments & MTIC link added.
Interventions: fraud and construction: how supply chains work legitimately
Link to CIS guidance added.

published amendments

Interventions: compliance routes: Section 9a/Section 12AC/Paragraph 24 Enquiries
comments box closed.
Interventions: compliance routes: Code of Practice 8 Investigations (COP8)
comments box closed.
review date changed.
Interventions: compliance routes: Employer Compliance: employment status
New information added.
Interventions: compliance routes: Employer Compliance: background
new LMI risks information added.
Stakeholders: VAT Fraud Team
Links updated.
Stakeholders: National Minimum Wage
minor grammatical updates.
Stakeholders: Fraud Investigation Service Teams: referral of cases to the Governance Process for large Tax Disputes
minor wording amendments & links updated.
Operational assurance: contents
short title updated.
Operational assurance: manager quality assurance case review
wording amendments & guidance links added.
Systems and processes: LM document templates and letters
document links updated.
Operational assurance: governance procedures for Labour Market work
LM wording updated from LP.
Stakeholders: external bodies: Gangmasters and Labour Abuse Authority
GLAA guidance updated.

published amendments

Yield and Measures: Future Revenue Benefit
underline the importance of having the FRB1 authorised by the manager
Labour Market Learning
Title changed from Labour Market Learning Material to Labour Market Learning

published amendments

Yield and Measures: examples of Labour Market yield claims
Minor wording changes & removal of one example
Yield and Measures: Future Revenue Benefit
Minor wording changes
Yield and Measures: cash collected
removal of line in middle of page
Wording changes

published amendments

Team structure: operational teams: LM Trade Classes
Further information on trade classes & link to VAT registration manual added.
Systems and processes: LM document templates and letters
New attachment IWMS added.
Stakeholders: Risk and Intelligence Service
Minor grammatical/wording amendments.
Systems and processes: Intelligence
Link to mailbox added.
Interventions: education and due diligence: end user: an end-user visit
Link to My Data Move added.
Interventions: compliance routes: Employer Compliance: background
Link to My Data Move added.
Link to My Data Move added.
Interventions: compliance routes: VAT: Pre-Intervention
Minor wording amendments made.
Interventions: compliance routes: VAT: Deciding further action
Minor wording updates and links amended.
Interventions: compliance routes: VAT: operational assurance and procedures
Links added.
Interventions: compliance routes: VAT: Introduction and Risks
instances of LP updated to LM.
Interventions: pre-registration: LM Operational Teams: pre-registration visits
link added to my data move MDM.
Introduction
introduction to Labour Market work updated.
Interventions: compliance routes: contents
LPOG pages 4210, 4220 & 4230 added to contents.
Yield and Measures: examples of Labour Market yield claims
short title for contents updated.
Yield and Measures: Future Revenue Benefit
minor input of Labour Provider.

published amendments

Stakeholders: contents
new pages added to contents.
Stakeholders: Illegal working and modern slavery: Indicators of illegal working and modern slavery
link amended.
Stakeholders: Illegal working and modern slavery: What is illegal working and modern slavery?
links amended.
links updated.
grammatical amendments
Stakeholders: Illegal working and modern slavery: Working an illegal working and modern slavery case
link amended.
Interventions: compliance routes: Code of Practice 9 Investigations (COP9)
Link to Gov.UK guidance added.
Interventions: compliance routes: Code of Practice 8 Investigations (COP8)
New page created.
Team structure: operational teams: team contacts
New staff roles added.

published amendments

Yield and Measures: Future Revenue Benefit
Estimating FRB guidance updated.
Yield and Measures: cash collected
Minor wording update.

published amendments

Operational assurance: caseworker quality assurance case plan
Updates to planning and RIS referral section.
Stakeholders: Risk and Intelligence Service
new guidance on returning unopened SIP's added.
Systems and processes: LM document templates and letters
Link amended.
Interventions: compliance routes: Income Tax and Self Assessment
Links updated
Stakeholders: Illegal working and modern slavery: Reporting a suspected case and further advice
link updated.

published amendments

Team structure: operational teams: team contacts
Staff updates applied.

published amendments

Interventions: compliance routes: Code of Practice 8 Investigations (COP8)
content redaction.
content redaction.
Interventions: compliance routes: Code of Practice 9 Investigations (COP9)
content redaction.
Interventions: compliance routes: Section 9a/Section 12AC/Paragraph 24 Enquiries
content redaction.