Legislation and guidance
Source: gov.uk (2025-01-16)

Sources of guidance that provide further information.

Help to comply with the reformed Off-Payroll working rules (IR35) – GfC4 (https://www.gov.uk/government/publications/help-to-comply-with-the-reformed-off-payroll-working-rules-ir35-gfc4) How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes.

Employment status and employment rights (https://www.gov.uk/government/publications/employment-status-and-employment-rights) Find out about employment status and employment intermediaries.

Check if you’re an employment intermediary (https://www.gov.uk/guidance/employment-status-employment-intermediaries) Find out if you’re an employment intermediary and what you need to do to make sure your worker’s tax and National Insurance is paid correctly.

Responsibilities for employment businesses working with umbrella companies (https://www.gov.uk/guidance/responsibilities-for-employment-businesses-working-with-umbrella-companies) How to protect your employment business, and the workers you supply, from non-compliant businesses in your supply chain.

Managed Service Companies (Spotlight 67) (https://www.gov.uk/guidance/managed-service-companies-spotlight-67) Find out about Managed Service Companies and Managed Service Company Providers, including how to identify them and their role in tax avoidance schemes.

Check a UK VAT number (https://www.gov.uk/check-uk-vat-number) Use this service to check if a UK VAT registration number is valid and the name and address of the business the number is registered to.

Check employment status for tax (https://www.gov.uk/guidance/check-employment-status-for-tax) Use the Check Employment Status for Tax (CEST) tool to find out if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.

Work out pay from an umbrella company (https://www.gov.uk/guidance/work-out-pay-from-an-umbrella-company) Work out gross and net pay if you’re a worker or employment business using an umbrella company.

Download the HMRC app (https://www.gov.uk/guidance/download-the-hmrc-app) How to download and access the HMRC app on a mobile device to get information about your tax, National Insurance, tax credits and benefits.

Construction Industry Scheme (CIS) (https://www.gov.uk/what-is-the-construction-industry-scheme) Guidance explaining what CIS is and who it applies to.

Self-billing (VAT Notice 700/62) (https://www.gov.uk/guidance/self-billing-notice-70062) How customers and their suppliers must treat VAT if they’re using self-billing arrangements.

VAT: self-billing arrangements (https://www.gov.uk/guidance/vat-self-billing-arrangements) How to set up a self-billing arrangement between a VAT-registered customer and their supplier, and the conditions that have to be met.

Comparison and broker websites marketing umbrella companies are not always what they seem (Spotlight 55) (https://www.gov.uk/guidance/comparison-and-broker-websites-marketing-umbrella-companies-are-not-always-what-they-seem-spotlight-55) Find out what you should consider before using an umbrella company to make sure it complies with the tax rules.

Warning for employment agencies using umbrella companies (Spotlight 64) (https://www.gov.uk/guidance/warning-for-employment-agencies-using-umbrella-companies-spotlight-64) Find out about non-compliant umbrella companies using employment agencies to sell their tax avoidance schemes.

HMRC Internal Manual: VATF50000 — The Kittel principle intervention: contents (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf50000) Technical guidance for HMRC staff and tax professionals about the Kittel principle.

Check for signs of labour fraud in construction (https://www.gov.uk/guidance/check-for-signs-of-labour-fraud-in-construction) Find out what checks you should complete and how to report potential fraud if you’re an employer or worker in the construction industry.

Check for signs of payroll company fraud (https://www.gov.uk/guidance/check-for-signs-of-payroll-company-fraud) Find out what checks you should complete and how to report potential fraud if you’re an agency, employer or worker.

Mini umbrella company fraud (https://www.gov.uk/guidance/mini-umbrella-company-fraud) Find out about mini umbrella company fraud, including checks you should complete and how to report potential fraud.

HMRC Internal Manual: ECSH24000 — Criminal Finances Act 2017 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh24000) Technical guidance for HMRC staff and tax professionals about the Criminal Finances Act 2017.

Corporate offences for failing to prevent criminal facilitation of tax evasion (https://www.gov.uk/government/publications/corporate-offences-for-failing-to-prevent-criminal-facilitation-of-tax-evasion) Use this guide to understand laws introduced to encourage businesses to prevent their representatives helping clients evade tax.

Offence of ‘failure to prevent fraud’ introduced by ECCTA (https://www.gov.uk/government/publications/offence-of-failure-to-prevent-fraud-introduced-by-eccta) Guidance for large organisations on the offence created by the Economic Crime and Corporate Transparency Act 2023.

Learn about our Approved Contractor Scheme (https://www.gov.uk/guidance/learn-about-our-approved-contractor-scheme) Information about the SIA’s Approved Contractor Scheme: what it is and who can be approved.

Supply chain due diligence principles (https://www.gov.uk/government/publications/use-of-labour-providers) Find out about the due diligence principles to assure your labour supply chains.

I supply workers (https://www.gla.gov.uk/i-am-a/i-supply-workers) Advice and information on the Gangmasters and Labour Abuse Authority website for labour providers.

Labour user best practice (https://www.gla.gov.uk/i-am-a/i-use-workers/labour-user-best-practice) Information on the Gangmasters and Labour Abuse Authority website about best practice for labour users.