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Terms and Conditions of OPRaaS.co.uk

Last updated: 16 December 2025

These Terms govern (i) the use of opraas.co.uk (the “Site”) and (ii) the provision of the OPRaaS Labour Supply Chain Assurance (LSCA) training and self-certification services (the “Services”). By accessing the Site or purchasing/using the Services, you agree to these Terms.

Owner: OPRaaS Limited, Suite 10, Harefield House, Alderley Road, Wilmslow, Cheshire, SK9 1RA (“OPRaaS”, “we”, “us”, “our”).

Contact: info@opraas.co.uk

Table of contents

  1. Definitions
  2. Who these Terms apply to
  3. Services description & scope
  4. Account registration, suspension and termination
  5. Acceptable use of the Site and Services
  6. Content and intellectual property
  7. Badge, logo and statement use
  8. Self-certification, evidence and verification
  9. Red-flag awareness & reliance disclaimer
  10. Training delivery; substitutions; reschedules; cancellations (B2B)
  11. Fees, payment, access & auto-renewals
  12. Misuse, cheating and prohibited conduct
  13. Data protection (UK GDPR) and DPA
  14. Confidentiality & FOI (public bodies)
  15. Customer materials licence & benchmarking data
  16. Anti-fraud and modern slavery commitment
  17. Warranty disclaimer (training/assurance context)
  18. Limitation of liability (B2B)
  19. Term, suspension and termination consequences
  20. Changes to Services or Terms
  21. Service availability, force majeure
  22. Governing law and jurisdiction
  23. Dispute resolution
  24. Contact and notices

Annex A – Consumer cancellation rights (EU/UK only)

Annex B – Example withdrawal/cancellation form

1) Definitions

Services means our LSCA training courses, workshops, online learning, self-certification questionnaires and guidance, autogenerated reports/badges, and any optional desk-based reviews of documents you upload.

Customer, you means the business purchasing or using the Services. Consumer means a natural person acting wholly or mainly outside their trade, business or profession.

Badge means any OPRaaS LSCA mark, logo or certificate we provide indicating completion status.

2) Who these Terms apply to

These Terms are drafted for Business Users. If you buy as a Consumer, Annex A explains your statutory cancellation rights. If these Terms conflict with mandatory local consumer laws, those laws prevail for Consumers.

3) Services description & scope

The Services are training and assurance tools. We do not provide legal, tax or accounting advice, and we are not an accreditation body. You remain responsible for your compliance decisions and actions. Badges indicate participation/completion (or provisional/qualified status) only; they are not a finding of legal compliance or an HMRC approval.

We may update course content, forms, scoring logic and platform features to reflect legal and HMRC guidance developments.

AI-Assisted Features: Certain platform features may utilise artificial intelligence (AI) tools to assist with audit analysis, report generation, and administrative functions. Such AI processing is performed by authorised sub-processors (see our Privacy Policy for details) and is designed to support, not replace, human decision-making. You acknowledge that AI-generated content or analysis should be reviewed and verified before reliance.

 

4) Account registration, suspension and termination

You must keep credentials secure and ensure the accuracy of account information. We may suspend or delete accounts for breach, suspected fraud, platform misuse, falsification of self-certifications, or misuse of badges. Suspension or deletion does not waive accrued fees.

5) Acceptable use of the Site and Services

You must not: (i) violate laws or third-party rights; (ii) attempt to bypass training assessments or system controls; (iii) scrape, bulk-download, or reverse-engineer scoring logic; (iv) upload malware; (v) use the Services to downplay or conceal serious risk indicators.

6) Content and intellectual property

All Site/Service content, courses, forms, scoring logic, templates and badges are our IP or our licensors’. You may not copy, modify, translate, publish, transmit, sell, sublicense or create derivatives except as expressly permitted. Where we provide downloadable materials, you may use them internally for your business and for the term of the relevant Service.

If you upload content, you confirm you have the right to do so and that it is lawful. We may remove content that appears unlawful, infringing, misleading or harmful.

7) Badge, logo and statement use

Subject to full fee payment and compliance with these Terms, we grant you a limited, revocable, non-transferable licence to display the “OPRaaS LSCA Self-Certified” badge exactly as provided in our brand guidelines, for the validity period stated on your certificate (default 12 months from issue, unless stated otherwise). You must not alter the Badge, imply endorsement, or claim legal compliance/HMRC approval.

We may revoke, suspend or downgrade Badge use where: (a) material misstatements are found; (b) you fail to provide reasonable evidence upon request; (c) you misuse our IP or make misleading claims. On expiry, revocation or suspension, you must remove all uses within 5 working days.

8) Self-certification, evidence and verification

You warrant that all submissions are true, accurate and complete and that you will promptly correct errors. We may conduct proportionate verification (document requests, desk-based review, follow-up questions). If we detect material inaccuracies or non-cooperation, we may: (i) mark your status “qualified” or “provisional”; (ii) withhold or withdraw certificates; and/or (iii) notify a named counterparty where you have authorised sharing.

 

9) Red-flag awareness & reliance disclaimer

Our training and tools surface common labour-supply red flags (e.g., phoenix behaviours, unusual chain length, offshore/third-party payment flows, disguised remuneration indicators). They are information tools only and cannot detect all issues. You must apply your own risk assessment and obtain independent advice where needed.

10) Training delivery; substitutions; reschedules; cancellations (B2B)

Delivery. Live online or on-demand via our LMS. We may update content to reflect guidance changes.

Substitutions. You may substitute delegates up to 1 business day before a live session.

Reschedules. One free reschedule if requested ≥5 business days before the session; thereafter a 25% rebooking fee.

Cancellations. B2B purchases are non-refundable once (a) digital content has been accessed/downloaded, or (b) a dated session has been reserved; otherwise a 20% admin fee applies.

Access window. Unless stated otherwise, platform/course access lasts 12 months from purchase.

11) Fees, payment, access & auto-renewals

Prices are shown exclusive of VAT unless stated otherwise. Access is granted on receipt of cleared funds. If you purchase a subscription, it auto-renews for successive terms unless cancelled at least 30 days before renewal. We may suspend access for non-payment or suspected fraud/misuse. We do not store full payment card details (payments are processed by third-party providers).

12) Misuse, cheating and prohibited conduct

You must not: (a) share answer keys or otherwise cheat; (b) fabricate or omit material facts in submissions; (c) use automation to fill forms; (d) misrepresent the scope or outcome of our Services in public claims. We may audit access logs and revoke certificates/badges for misuse.

13) Data protection (UK GDPR) and DPA

Each party is an independent controller of its own business contact data. Where you upload worker, supplier or transactional documents for verification and request that we process them on your behalf, we act as your processor and will: (i) process on your documented instructions; (ii) implement appropriate security; (iii) ensure confidentiality; (iv) assist with data subject requests and incident response; and (v) delete or return personal data at the end of the Services, unless we must retain it by law.

A short Data Processing Addendum (DPA) forms part of these Terms and is available on request. You must ensure you have a lawful basis and appropriate notices before sharing personal data with us.

14) Confidentiality & FOI (public bodies)

Each party will keep the other’s non-public information confidential and use it only to deliver/receive the Services. If you are subject to the Freedom of Information Act 2000 (or equivalent), you will consult us where lawful before disclosing our confidential information.

15) Customer materials licence & benchmarking data

You grant us a non-exclusive licence to use your uploaded materials solely to provide the Services. We may generate anonymised, aggregated insights (benchmarks, trends) that do not identify you or any data subject.

16) Anti-fraud and modern slavery commitment

You will maintain reasonable prevention procedures to combat the facilitation of tax evasion and modern slavery in your supply chain. Where serious indicators of organised labour fraud or exploitation arise in your materials, we may suspend certificationpending clarification and signpost reporting routes. You must not use our Badge to downplay or conceal risks.

17) Warranty disclaimer (training/assurance context)

Except as expressly stated, the Services are provided “as is”. We do not warrant that completion of LSCA training/self-cert will ensure legal compliance or that HMRC or any third party will accept your controls or documentation.

18) Limitation of liability (B2B)

Nothing limits liability for fraud or for death or personal injury caused by negligence, or any liability that cannot be limited by law. Subject to that, our total aggregate liability arising out of or in connection with the Services shall not exceed the fees paidby you for the Services in the 12 months preceding the claim. We shall not be liable for loss of profits, revenue, goodwill, or for indirect or consequential loss.

19) Term, suspension and termination consequences

We may suspend or terminate access for material breach (including non-payment or misuse) not cured within 10 daysof notice. On termination, all licences end, and you must cease Badge use and remove our IP from public materials within 5 working days.

 

20) Changes to Services or Terms

We may update course content and LSCA forms to reflect legal or guidance changes and will notify materially adverse changes to functionality or terms in advance. If an update materially reduces functionality and you notify us within 30 days, we will work with you on a fair remedy (extension, credit or pro-rata refund for the affected item).

21) Service availability, force majeure

We aim for high availability but the Services may be interrupted for maintenance, updates or events outside our control. Neither party is liable for delay/failure caused by events beyond reasonable control (excluding payment obligations).

 

22) Governing law and jurisdiction

These Terms and any non-contractual obligations are governed by the laws of England and Wales. The courts of England and Wales have exclusive jurisdiction. If you are a Consumer, you may benefit from mandatory local consumer laws.

23) Dispute resolution

Please contact us first; we aim to resolve complaints within 2 business days. If unresolved, either party may seek relief in the courts specified above.

 

24) Contact and notices

OPRaaS Limited, Suite 10, Harefield House, Alderley Road, Wilmslow, Cheshire, SK9 1RA
Email: info@opraas.co.uk. Formal notices may be sent by email and are deemed received on the next business day.

Annex A – Consumer cancellation rights (EU/UK only)

If you purchase as a Consumer (not for business use), you may have a legal right to cancel within 14 days of contract conclusion (services) or delivery (goods), without giving any reason.

Digital content: your right to cancel ends once you start downloading or streaming after consenting to immediate supply and acknowledging loss of the right to cancel.

Booked live training: if you cancel before delivery starts, we may deduct a reasonable amount for services already performed or resource commitment.
Refunds are made within 14 days of your valid cancellation notice (or return of goods, if applicable) using the original payment method. This Annex does not apply to B2B purchases.

Annex B – Example withdrawal/cancellation form (EU/UK Consumers only)

To: OPRaaS Limited, Suite 10, Harefield House, Alderley Road, Wilmslow, Cheshire, SK9 1RA; info@opraas.co.uk

I/We hereby give notice that I/we cancel my/our contract for the following goods/services: [describe].

Ordered on / received on: [date]
Name of Consumer(s): [name]
Address of Consumer(s): [address]
Date: [date]
Signature (if on paper)

 

Privacy & cookies: 

See our Privacy Policy (UK) and Cookie Policy on the Site.

Version: 1.01 (16th December 2025)

LSCA Glossary of Terms

Glossary of Terms

Comprehensive definitions for Labour Supply Chain Assurance compliance terminology

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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
Umbrella Umbrella Company Employment intermediary that employs agency workers and contractors. Handles PAYE, pension, and employment administration while the worker performs assignments for end-clients arranged through agencies. Employer NICs/apprenticeship levy must be funded from assignment rate, not charged to workers as deductions.
MUC Mini Umbrella Company Fraudulent scheme where multiple small umbrella companies are created to exploit employment allowances and avoid tax obligations. Often phoenixing after accumulating tax debt. A significant compliance risk that supply chain audits help detect.
Phoenix Phoenix Company Scheme Fraudulent practice where a company accumulates tax debts, is dissolved, and re-emerges as a new entity to escape liabilities. A key risk factor in supply chain due diligence. Tolerance of phoenix suppliers by end users enables fraud cycle.
Purported Purported Umbrella Company Entity presenting itself as a legitimate umbrella company but failing to meet compliance standards, potentially operating tax avoidance schemes or misclassifying workers.
Hybrid Hybrid Payment Model Pay arrangement combining different payment methods (e.g., PAYE + CIS, or PAYE + PSC). Requires careful status assessment to avoid disguised remuneration or employment status breaches.
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
LSCA Labour Supply Chain Assurance Due diligence framework ensuring compliance with tax, employment, and ethical standards throughout the labour supply chain. Covers PAYE/CIS compliance, modern slavery, CFA 2017, worker rights, and IR35. Aims to detect exploitation, fraud, and phoenixism.
PSL Preferred Supplier List Vetted list of approved suppliers (typically umbrella companies or agencies) that meet compliance standards. Key governance control for managing supply chain risk. Should be reviewed regularly and require re-certification.
End-Hirer End-Hirer / End Client The organisation where agency or contract workers ultimately perform their work. Under current regulations, medium/large end-hirers have IR35 status determination responsibilities and supply chain due diligence obligations.
CCO Corporate Criminal Offence CFA 2017 offence: failure to prevent facilitation of tax evasion by an associated person. Three-stage liability: (1) taxpayer evades tax, (2) associated person criminally facilitates it, (3) organisation failed to prevent. Only defence: reasonable prevention procedures (RPP).
RPP Reasonable Prevention Procedures The only defence to Corporate Criminal Offence under CFA 2017. HMRC's six principles: risk assessment, proportionate procedures, top-level commitment, due diligence, communication (training), monitoring & review. Must be risk-based and documented.
SRO Senior Responsible Owner Senior person accountable for CFA 2017 compliance, risk assessments, and implementation of reasonable prevention procedures. Provides top-level commitment and board oversight.
MSAT Modern Slavery Assessment Tool UK Government tool (Home Office/Cabinet Office) for assessing modern slavery risks in supply chains. Free to organisations registered on UK Government Supplier Registration Service.
Acronym Full Term Definition
ASCA Agency Self-Certification Audit Most comprehensive audit form with 174 questions across 18 sections. Enables recruitment agencies to self-assess compliance with tax, employment, and supply chain obligations including PAYE, CIS, Modern Slavery, CFA 2017.
AUCIS Agency Umbrella CIS Audit Audit evaluating recruitment agencies' compliance with CIS requirements when engaging umbrella companies, ensuring proper tax treatment and supply chain integrity.
AUPAYE Agency Umbrella PAYE Audit Audit assessing recruitment agencies' oversight of umbrella companies' PAYE compliance, including tax deductions, National Insurance contributions, and payroll accuracy.
EHUCIS End-Hirer Umbrella CIS Audit Audit evaluating end-hirers' due diligence when engaging umbrella companies under CIS, ensuring supply chain compliance and proper contractor treatment.
EHUPAYE End-Hirer Umbrella PAYE Audit Audit assessing end-hirers' oversight of umbrella PAYE arrangements, covering payroll transparency and worker rights compliance.
EHSA End-Hirer Self-Assessment Audit Audit enabling end-hirers to self-assess their compliance with supply chain, tax, and employment obligations.
EHAA End-Hirer Assurance Audit Audit providing end-hirers with an independent assessment of their supply chain compliance, risk management, and due diligence practices.
UMBCIS Umbrella CIS Audit Audit evaluating umbrella companies' compliance with CIS requirements, including proper contractor treatment, tax deductions, and verification processes.
UMBPAYE Umbrella PAYE Audit Audit assessing umbrella companies' PAYE compliance, payroll integrity, and worker protection standards. Contains 21 sections (Section 1 info-only, Sections 2-20 audit, Section 21 declaration) vs 18 for most other audits.
Self-Cert Self-Certification Audit Generic term for labour supply chain compliance audits where organisations self-assess against tax, employment, and ethical standards. Provides documented evidence of due diligence for HMRC inspections.
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.