rpo conference setting the standards crawford temple professional passport
TRANSCRIPT
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RPO ConferenceSETTING THE STANDARDS
Crawford Temple
Professional Passport
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RPO ConferenceSETTING THE STANDARDS
Supply Chain Compliance
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RPO ConferenceSETTING THE STANDARDS
What is meant by the term ‘compliance’ ?
Who or what defines compliance ?
How to understand the risks ?
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RPO ConferenceSETTING THE STANDARDS
What is meant by the term ‘compliance’ ?
Certification or confirmation that processes, procedures and actions meet the
requirements of accepted practices, legislation, prescribed rules and
regulations, specified standards, or the terms of a contract.
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RPO ConferenceSETTING THE STANDARDS
What is meant by the term ‘compliance’ ?
Certification or confirmation that processes, procedures and actions the meet the requirements of accepted practices,
legislation, prescribed rules and regulations, specified standards, or the
terms of a contract.
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RPO ConferenceSETTING THE STANDARDS
Who or what defines compliance ?
‘The Law’ - Legislation and/or Regulation
Ultimately The Courts
Enforcement
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RPO ConferenceSETTING THE STANDARDS
How to understand the risks?
Aligned:RegulatorsGatekeepersEnforcers
Alternative Views
NonCompliant
Courts Determine
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RPO ConferenceSETTING THE STANDARDS
Aligned Alternative Views
NonCompliant
Financial, brand and reputational consequences increase in line with risk
Highest Risk
Low Risk
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RPO ConferenceSETTING THE STANDARDS
So what are the risks?
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RPO ConferenceSETTING THE STANDARDS
Supply Chain Compliance
• Checks need to be across the whole supply chain including third party suppliers
• Questionnaires not a robust solution
• Agree acceptable risk profile with clients
• In house expertise or work with external compliance experts
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RPO ConferenceSETTING THE STANDARDS
What’s in a name?
• Many generic labels are given to intermediaries
• Umbrella
• Pay day by pay day model
• Personal Service Umbrella
• One man umbrella
• None of the names given have been statutorily defined
• What is important are the facts of the arrangement
• HMRC will always consider the actual facts of the arrangements NOT the model/scheme the company says it is operating
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RPO ConferenceSETTING THE STANDARDS
HMRC does NOT kite-mark schemes and does NOT provide
generic advice that a ‘scheme’ or ‘model’ is compliant
• Common claims of compliance
• We have leading counsel’s opinion
• HMRC has agreed our model is compliant
• HMRC will not pursue you or your end client for arrears should they arise
• Bold statements by the promoters are no guarantee
Buyer Beware!
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RPO ConferenceSETTING THE STANDARDS
Offshore Intermediaries
What is an offshore intermediary?
• This a company which is the employer of a UK worker but who bases themselves outside of the UK and the EEA
What they promise….
• Many of these companies claim that there is no liability for them to pay employer National Insurance – if they have no place of business, presence or residence in the UK there is no obligation on the offshore employer to operate PAYE or pay employers National Insurance Contributions
• These companies also claim that no PAYE/ NICs liability will arise on any of the UK companies in the contractual chain
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RPO ConferenceSETTING THE STANDARDS
Offshore Intermediaries
The reality….
• Where the employer is truly offshore HMRC can use the host regulations together with the agency legislation to place unpaid PAYE/NICs charge on the UK employment business
• Alternatively they can use the host regulations to place the charge on the UK end client.
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RPO ConferenceSETTING THE STANDARDS
Supply Chain Compliance
• What checks are you making on the operating structures of workers supplied by third parties?
• What expertise do you have to assess the compliance of providers?
• What guarantees or assurances are you providing to your clients?
• Are you building unknown significant liabilities in to your business?
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RPO ConferenceSETTING THE STANDARDS
Supply Chain Compliance
Positively Different
Independently verifiedcompliant supply chain
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RPO ConferenceSETTING THE STANDARDS
Crawford Temple
0118 988 803407881 511345