Brief

"On April 15, 2023, Her Majesty's Revenue and Customs (HMRC) issued an update regarding Tax Risks in Labour Supply Chains. HMRC highlights main tax risks associated with labour supply chains, including employment status and engagement method risks, off-payroll working rules, Construction Industry Scheme (CIS), VAT self-billing arrangements, and tax avoidance schemes like disguised remuneration."

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Her Majesty’s Revenue and Customs (HMRC)

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