INCLUDED WITH THE OPRaaS VCD AUDIT PLATFORM

The UK’s only fully integrated LSCA
self-certification training course.

Twelve bite-size modules that train anyone in your organisation to audit your labour supply chain and self-certify compliance. Built for recruitment agencies, end-hirers, umbrellas and MSPs.

✓ Learn at your own pace.✓ Audit your own supply chain.✓ Self-certify with confidence.

Book a 30 minute demo on Microsoft Teams, arranged to suit you.

OPRaaS are an approved Government Commercial Agency supplier. Find us on the Digital Marketplace.

Frameworks: RM6310 Audit and Assurance Services (Lots 2 and 4), RM6219, RM6237 and G-Cloud 15.

WHAT YOUR TEAM WILL BE ABLE TO DO

Train your people. Audit your supply chain.

The course provides your employees with all the essential compliance knowledge and understanding they need to build the practical labour supply chain assurance audit skills needed to more effectively audit your live labour supply chain.

When your team has completed the course, they’ll be trained to:

Map your labour supply chain

Identify every tier behind your workers, from direct suppliers to umbrella and payroll companies, and keep that picture current.

MODULES 3 AND 4

Check suppliers and spot fraud

Apply Check, Act, Review due diligence, and recognise mini umbrella, VAT and phoenix fraud patterns.

MODULES 2 AND 4

Verify payroll, payslips and contracts

Compare PAYE and CIS, verify payslips step by step and test contracts against the statutory requirements.

MODULES 7, 8 AND 9

Understand the legal frameworks*

Learn how the Modern Slavery Act, the Criminal Finances Act and UK GDPR apply across the labour supply chain, and what to look for when you audit.

MODULES 5, 6 AND 10

Get ready for JSL

Learn the Joint and Several Liability regime, work through the 13 JSL Readiness questions and prepare a one-page board report.

MODULE 11

Self-certify your compliance

Complete the self-certification audit forms for your role and sign them off on the OPRaaS Audit Platform.

MODULE 12

*Training content current as of 20th Nov 2025. This material is for general guidance only and is not legal or tax advice. Some items (e.g., 2026 reforms) remain subject to final legislation/guidance. Case studies may reflect interim court decisions; allegations are not findings unless stated otherwise.

WHO THE COURSE IS FOR

Anyone in your organisation. Every part of the supply chain.

Written for the HR, tax, procurement, recruitment and payroll professionals who choose, manage and pay your suppliers.

Recruitment agencies

Learn to check the umbrella and payroll companies you work with, and show clients how you do it.

End-hirers

Learn what sits beneath each agency on your PSL, and hold every supplier to one standard.

Umbrella and payroll companies

Check your own payroll, payslip and contract practice against what agencies and end-hirers test for.

MSPs

Apply one assurance standard across many suppliers, with records ready for scrutiny.

Buying for the public sector? See OPRaaS Public Sector VCD Services.

HOW THE COURSE IS DELIVERED

Bite-size. Online. At your own pace.

Every module is built to be easy to follow, whether your team prefers to read, watch or listen.

Listen Along audio

Every topic comes with Listen Along audio, so your team can learn on the move or listen while they read.

Video introductions

OPRaaS founder Chris Dunn introduces the modules on video, in plain English.

Searchable glossary

Look up any acronym or term, from JSL to umbrella company, in one click.

Track every topic

Topics tick off as you complete them, modules unlock in order and progress saves automatically.

Templates and resources

Practical templates, such as audit request emails and record keeping clauses, plus links to the latest regulatory guidance.

Interactive quizzes

Check understanding and track progress as you go.

Certificate of Completion

Each student receives a printable certificate when they complete the course with snapshots of your team’s progress available for your account lead, upon request.

OPRaaS support

Help is at hand from the OPRaaS team via email.

COURSE CONTENT

Twelve modules. One clear path.

From the risks facing employers today to self-certifying on the OPRaaS Audit Platform.

Introduction

Why labour supply chain assurance matters, and who the course is for.

Risks and problems facing employers today

Labour fraud patterns, VAT fraud, the Kittel Principle and HMRC’s enforcement tools.

Labour Supply Chain Assurance

The five LSCA pillars and five practical steps, including Know Your Estate.

Supply Chain Risk Assessment, Due Diligence and Documentation

Mapping your supply chain and applying Check, Act, Review due diligence.

Modern Slavery and Labour Exploitation

Signs to look for, section 54 statements and an incident response protocol.

Criminal Finances Act 2017

The corporate offence and the six principles behind reasonable prevention procedures.

Compliant Temporary Labour Payroll

PAYE and CIS compared, Key Information Documents and payroll process integrity.

Payslip Verification

A step-by-step verification process for PAYE payslips and CIS remittances.

Contract compliance for temporary workers

What compliant temporary worker and CIS subcontractor contracts contain.

GDPR and the Labour Supply Chain

Lawful bases, the principles of data processing and worker rights.

11 NEW

Joint and Several Liability (JSL)

The regime in force since 6 April 2026, the 13 JSL Readiness questions and a one-page board report.

Applying LSCA in your Workplace

Complete your self-assessment and self-certify on the OPRaaS Audit Platform.

Course content is general guidance, not legal or tax advice.

FROM COURSE TO SELF-CERTIFICATION

Learn it. Audit it. Self-certify it.

LEARN

Work through the twelve modules

Online and in bite-size modules, at a pace that suits your team.

AUDIT

Put the course into practice

Complete the self-certification audit forms for your role on the OPRaaS Audit Platform, each with an instant Compliance Grade.

SELF-CERTIFY

Sign off and keep the record

Sign and date each completed form, and keep it with your supporting evidence for at least six years.

The course is included with the OPRaaS Virtual Compliance Director Audit Platform. Find out what the platform does →

YOUR 30 MINUTE TEAMS DEMO

See the course for yourself.

A guided walkthrough of the course on Microsoft Teams, arranged to suit your schedule.

✓ The modules and videos most relevant to your role
✓ Listen Along audio, the glossary and course navigation
✓ How the course leads into self-certification on the Audit Platform
✓ Pricing for your organisation
✓ A recording of your demo to share with colleagues

No preparation needed, and no obligation.

Book your Teams demo.

Tell us about your organisation and we will be in touch to arrange a time.

First name

Last name

Work email

Phone (optional)

Organisation

Organisation type

Your role

Preferred times for your demo

We will not pass your details to anyone else.

PRICING

One annual price. Course included.

£ POA

+VAT per organisation, per year, for the OPRaaS VCD Audit Platform with the LSCA online training course included, and optional 1-to-1 expert support. Your demo includes pricing for your organisation.

OPRaaS Labour Supply Chain Assurance Self-Certification is provided subject to user terms, conditions and an agreement of use. Read the terms and conditions or email info@opraas.co.uk. It does not constitute legal advice, and OPRaaS accepts no liability arising from its use. Subject to service availability.

What is included

✓ The twelve-module LSCA online training course
✓ Video introductions and Listen Along audio
✓ Interactive quizzes and a Certificate of Completion
✓ Searchable glossary, templates and resources
✓ Self-certification audit forms for your role
✓ Optional 1-to-1 expert support

NEXT STEP

Book your 30 minute Teams demo.

See the course, the videos and the Audit Platform, and get pricing for your organisation.

info@opraas.co.uk · +44 (0)1625 900 744 · opraas.co.uk

Compliance is your asset. Evidenced daily.

LSCA ONLINE TRAINING COURSE

Frequently asked questions.

Who is the course for?

HR, tax, procurement, recruitment and payroll professionals at end-hirers, recruitment agencies, umbrella companies and managed service providers.

How is the course delivered?

Online, in twelve bite-size modules. Modules are introduced on video by Chris Dunn, topics come with Listen Along audio, and there is a searchable glossary, templates and resources, interactive quizzes and a Certificate of Completion. Your team can work at its own pace, and progress saves automatically.

Is the course part of the OPRaaS platform?

Yes. Access to the course is included with the OPRaaS Virtual Compliance Director Audit Platform, where your team completes the self-certification audit forms for your role.

What does self-certification mean?

After the course you complete self-certification forms on the OPRaaS Audit Platform, tailored to your role as an end-hirer, agency or umbrella. They cover CIS, PAYE, Modern Slavery and the Criminal Finances Act 2017.

Each form gives an immediate Compliance Grade showing strengths and gaps. The grade is a guidance indicator, not a legal determination or accreditation. When a form is complete you sign and date it digitally.

Does it certify our suppliers?

No. The course and forms certify your own organisation’s labour supply chain assurance practice. They are not an accreditation for the umbrella or payroll companies you use.

Does the course cover Joint and Several Liability?

Yes. Module 11 covers the regime in force since 6 April 2026, including the 13 JSL Readiness questions across four control families and a one-page board report.

Is this legal or tax advice?

No. The course is general guidance and does not constitute legal or tax advice.

How much does it cost?

Pricing is on application, plus VAT, per organisation per year, with optional 1-to-1 expert support. Your demo includes pricing for your organisation.

What happens in the demo?

A 30 minute guided walkthrough on Microsoft Teams of the course, the videos and the OPRaaS Audit Platform, focused on your role. No preparation is needed.

Acronym	Full Term	Definition
CFA 2017	Criminal Finances Act 2017	UK legislation introducing Corporate Criminal Offence (sections 45/46): failure to prevent the facilitation of tax evasion. Requires businesses to implement 'reasonable prevention procedures' (RPP). The only defence is having adequate RPP or showing it was not reasonable to expect such procedures.
MSA 2015	Modern Slavery Act 2015	UK legislation mandating supply chain transparency and worker safeguarding. Section 54 requires commercial organisations with ≥£36m turnover to publish annual modern slavery statements (board-approved, signed by director, published on website with prominent homepage link).
IR35	Off-Payroll Working Rules	Tax legislation determining whether a contractor should be treated as employed or self-employed for tax purposes. Since April 2021, medium and large private sector clients must determine contractor status and deduct employment taxes if inside IR35. Requires Status Determination Statement (SDS).
JSL	Joint & Several Liability	2026 legislation imposing strict liability on agencies and end-hirers for umbrella company tax debts, even where due diligence checks have been undertaken. Makes supply chain participants jointly responsible for unpaid PAYE taxes.
AWR	Agency Workers Regulations 2010	UK regulations giving agency workers the right to the same basic working and employment conditions as permanent employees after 12 weeks in a qualifying assignment (12-week parity rule).
Good Work Plan	Good Work Plan 2020	UK employment law reforms requiring written 'section 1 statement' of employment particulars to be given to employees and workers on or before day 1 of engagement (effective 6 April 2020). Sets out key terms but is not itself the contract.
Construction Act	Housing Grants, Construction and Regeneration Act 1996	UK legislation governing payment practices in construction contracts. Section 113 renders "pay when paid" clauses ineffective (except where upstream payer is insolvent). Requires clear due dates, final dates for payment, and compliant payment/pay less notices.
Pensions Act 2008	Pensions Act 2008	UK legislation establishing workplace pension auto-enrolment requirements. Employers must automatically enrol eligible workers into qualifying pension schemes and make minimum contributions.

Acronym	Full Term	Definition
HMRC	HM Revenue & Customs	UK government department responsible for tax collection, payment of tax credits and benefits, and enforcement of tax law. Operates PAYE, CIS, RTI systems and conducts compliance audits. Business Tax Account provides reconciliation data.
GLAA	Gangmasters and Labour Abuse Authority	UK government body regulating labour providers in certain sectors (agriculture, horticulture, shellfish gathering, food processing/packaging) and investigating worker exploitation. Operates licensing regime and has criminal investigation powers. Hotline: 0800 432 0804 (03000 718234 out of hours).
ICO	Information Commissioner's Office	UK independent authority upholding information rights. Enforces UK GDPR and Data Protection Act 2018. Personal data breaches must be reported to ICO within 72 hours where there's risk to individuals' rights. Provides guidance on lawful bases, DSARs, and data-sharing.
CITB	Construction Industry Training Board	Industry body that collects levy from construction employers (payroll ≥£80k in PAYE in last tax year, or ≥£80k net CIS payments) and provides training grants. CITB levy compliance is audited in construction-focused compliance audits.

Acronym	Full Term	Definition
PAYE	Pay As You Earn	HMRC's system for collecting Income Tax and National Insurance Contributions from employees' wages. Employers deduct tax before paying employees, then remit to HMRC. Operates under Real Time Information (RTI) reporting requirements.
CIS	Construction Industry Scheme	Tax deduction scheme for payments to subcontractors in construction industry. Contractors must verify subcontractors with HMRC before first payment and make deductions (20% for verified, 30% for unverified) on labour element only (excluding VAT and allowable materials). CIS300 returns due by 19th following tax month.
GPS	Gross Payment Status	CIS status allowing subcontractors to be paid without deductions. Must apply to HMRC and meet compliance tests (business test, turnover test, compliance test). Contractors must verify GPS and keep evidence; continue to file CIS300 but make no deduction.
CIS300	CIS Monthly Return	HMRC return submitted by contractors detailing total payments made to each subcontractor and CIS tax deductions applied. Must be filed by the 19th following the tax month (6th–5th). Should reconcile to subcontractor statements and bank payments.
CIS340	CIS340 Guidance	HMRC's official guidance document defining what constitutes 'construction operations' for CIS purposes. Only work qualifying under CIS340 can legitimately be paid through the Construction Industry Scheme. Includes site preparation, construction, alteration, repairs, demolition.
RTI	Real Time Information	HMRC system requiring employers to report PAYE information at or before each pay run. Consists of Full Payment Submission (FPS) for regular pay data and Employer Payment Summary (EPS) for adjustments/recoveries. Must reconcile to payslips and Business Tax Account.
FPS	Full Payment Submission	RTI submission reporting gross taxable pay, Income Tax, and NICs for each employee on each payday. FPS values must match payslips. Should not be used to mask under-deductions.
EPS	Employer Payment Summary	RTI submission used only for adjustments, such as recoveries, statutory payments, employment allowance claims, or apprenticeship levy. Should not be used to mask PAYE under-deductions.
Bacs	Bankers' Automated Clearing Services	UK electronic payment system used for direct debits and credits, including salary payments. Net pay on payslip must match Bacs transfer to worker's bank account. Never use "BACS" (incorrect).
UTR	Unique Taxpayer Reference	10-digit number issued by HMRC to identify individuals and businesses for tax purposes. Required for CIS verification and self-assessment tax returns. Note: UTR alone isn't proof of CIS verification; contractor must verify with HMRC before first payment.
NIC / NICs	National Insurance Contributions	UK social security tax paid by employees (via PAYE), employers (as on-costs), and the self-employed (Class 2/4 via self-assessment). Funds state benefits including state pension, statutory sick pay, and maternity allowance. CIS deductions are payments on account of Income Tax and Class 4 NICs.
NMW	National Minimum Wage	Legal minimum hourly rate employers must pay workers in the UK. Rates vary by age band. Post-deduction pay (after deductions for employer's own use/benefit) must not fall below NMW. Records must be kept for 6 years.
NLW	National Living Wage	Higher rate of National Minimum Wage for workers aged 21 and over. Often referred to together as "NMW/NLW". Different from voluntary Real Living Wage calculated by Living Wage Foundation.
AE	Auto-Enrolment (Pensions)	Workplace pension scheme where employers must automatically enrol eligible workers (aged 22+ to state pension age, earning ≥£10k annually) into a qualifying pension. Minimum contributions, opt-out rights, and re-enrolment (every 3 years) required.
P45	P45 (Leaving Employment)	HMRC form given to employees when they leave employment, showing pay and tax details for the year to date. New employer uses P45 to operate correct tax code. Emergency codes (e.g., 1257L W1/M1) apply without P45/P6.

Acronym	Full Term	Definition
DRC	Domestic Reverse Charge (VAT)	VAT mechanism for construction services where the customer accounts for VAT instead of the supplier. Applies to most construction services under CIS340. Designed to combat missing trader fraud in construction supply chains.
Kittel	Kittel Principle	EU/UK legal principle that a taxpayer who knew or should have known their transaction was connected to VAT fraud may be denied the right to deduct input VAT. Creates due diligence obligations for supply chain participants.
DR	Disguised Remuneration	Tax avoidance arrangements designed to pay individuals while avoiding income tax and NICs, often involving loans, offshore entities, or trusts. HMRC actively targets such schemes. Loan charge applies to outstanding loans.

Acronym	Full Term	Definition
SDC	Supervision, Direction or Control	Key factor in determining employment status under agency rules (ITEPA 2003 s44). If a worker is under supervision, direction or control by any person (client, agency, end-hirer) over how they work, PAYE must be operated. SDC alone is not the general CIS status test—apply usual status tests (control, substitution, mutuality).
MOO	Mutuality of Obligation	Employment status indicator examining whether the employer is obliged to provide work and the worker is obliged to accept it. Absence of MOO suggests self-employment; presence suggests employment.
SDS	Status Determination Statement	Document required under IR35 reforms (April 2021) where medium/large clients must provide written reasons for their determination of a contractor's employment status for tax purposes. Must be given before contract starts or worker begins work.
CEST	Check Employment Status for Tax	HMRC's online tool for determining whether a worker should be classified as employed or self-employed for tax purposes. Results are binding on HMRC if information provided is accurate and not relating to highly complex arrangements.
PSC	Personal Service Company	Limited company through which a contractor provides their services. Often used by contractors working outside IR35, but subject to IR35 rules if the underlying relationship is one of employment. Requires SDS from medium/large clients.
KID	Key Information Document	Plain-English factsheet (not a contract) that agencies must give to workers before they agree to an assignment (Conduct of Employment Agencies and Employment Businesses Regulations 2003). Includes worked pay illustration, deductions, who pays the worker, benefits. Must be updated within 5 working days of any change.
ITEPA 2003	Income Tax (Earnings and Pensions) Act 2003	UK tax legislation governing employment income. Section 44 contains agency rules requiring PAYE where worker is under SDC. Section 61N–61R cover off-payroll working (IR35) for public sector and (from 2021) medium/large private sector.
DBS	Disclosure and Barring Service	UK government service providing criminal record checks for employment purposes (particularly roles working with children or vulnerable adults). Processing DBS data requires DPA 2018 Schedule 1 condition and appropriate policy document.

Acronym	Full Term	Definition
UK GDPR	UK General Data Protection Regulation	UK data protection law (retained EU law post-Brexit) governing processing of personal data. Requires lawful basis (Art 6), data minimisation, security, transparency (Arts 13-14), and respect for data subject rights. Works alongside Data Protection Act 2018.
DPA 2018	Data Protection Act 2018	UK legislation supplementing UK GDPR. Schedule 1 sets conditions for processing special category data (health, biometric, union membership) and criminal offence data (e.g., DBS checks). Provides exemptions (crime prevention, tax collection, legal professional privilege).
DSAR	Data Subject Access Request	Individual's right under Art 15 UK GDPR to obtain copy of their personal data. Must respond within one month (extendable by 2 months for complex requests). Usually no fee. Must verify identity proportionately.
DPO	Data Protection Officer	Required role for public authorities or organisations conducting large-scale systematic monitoring or processing special category data (Art 37). Oversees data protection compliance, advises on DPIAs, and acts as contact point for ICO and data subjects.
LIA	Legitimate Interests Assessment	Assessment required when relying on legitimate interests (Art 6(1)(f)) as lawful basis. Three-part test: identify legitimate interest → demonstrate necessity → balancing test (interests vs individual rights). Appropriate for audit/assurance; avoid consent for audits.
DPIA	Data Protection Impact Assessment	Required assessment where processing is likely to result in high risk to individuals (Art 35). Must complete for large-scale, systematic monitoring or extensive special category data processing. Documents risks, mitigation measures, and necessity/proportionality.
RoPA	Records of Processing Activities	GDPR requirement (Art 30) documenting all personal data processing activities. Must include purposes, lawful bases, data categories, recipients, retention periods, security measures, and international transfers. Must be available to ICO on request.
IDTA	International Data Transfer Agreement	UK mechanism for lawfully transferring personal data outside the UK (replacing EU Standard Contractual Clauses post-Brexit). Required unless recipient country has adequacy decision or other derogation applies. Alternative: UK Addendum to EU SCCs.
SCCs	Standard Contractual Clauses	EU Commission-approved contract templates for international data transfers. For UK data exports, use UK Addendum to EU SCCs or UK IDTA.
Art 28 DPA	Article 28 Data Processing Agreement	Mandatory contract between controller and processor (Art 28 UK GDPR). Must cover: subject matter, duration, data types, processing instructions, confidentiality, security, sub-processors, data subject rights assistance, breach notification, data deletion/return, audit rights.
Art 26	Article 26 (Joint Controllers)	UK GDPR provision for parties who jointly determine purposes and means of processing. Requires arrangement setting out respective responsibilities, data subject rights, and contact points. Different from controller-processor (Art 28) or controller-controller data-sharing.
Controller	Data Controller	Organisation that determines the purposes and means of processing personal data. Bears primary GDPR obligations. Agencies, umbrellas, and end-hirers usually act as independent controllers for their own audit/compliance purposes.

Acronym	Full Term	Definition
Instance	Audit Form Instance	Individual audit submission. Users can create unlimited instances, each stored as WordPress custom post type with responses in wp_opraas_audit_responses table. Assigned to logged-in user via post_author field.
Completion	Completion Score	Frontend metric showing percentage of questions answered (any answer counts). Includes ALL sections: Section 1 checkbox, Section 2 (8 fields), Declaration (7 fields), and all audit questions. N/A responses count as answered.
Compliance	Compliance Score	Backend metric measuring quality of compliance. Scoring: Yes=5 points, No=0 points, N/A=0 points (excluded from maximum), Don't Know=1 point. EXCLUDES Sections 1, 2, and Declaration entirely. ≥80% = Compliant, 60-79% = Partially Compliant, <60% = Non-Compliant.
Evidence	Evidence Files	Supporting documents uploaded to substantiate audit responses. Stored in AWS S3 via WP Offload Media plugin, with Evidence Table providing S3-aware ZIP downloads that temporarily download from cloud before adding to archives.
Red Flags	Red Flags	Warning indicators in audit questions identifying practices that may indicate non-compliance, fraud risk (phoenixism, MUCs, disguised remuneration), or regulatory breaches requiring immediate attention and remediation.

The UK’s only fully integrated LSCA self-certification training course.