Employment Intermediaries quarterly reporting
15 July 2015
The new Quarterly Return reporting requirements for Employment Intermediaries began on 6 April 2015. The deadline for filing the first Quarterly Return is 5 August 2015.
New penalty provisions will apply for the failure to comply with these reporting requirements.
From 6 April 2015, intermediaries must return details of all workers they place with clients where they don’t operate Pay As You Earn (PAYE) on the workers’ payments. The return will be a report (or reports) that must be sent to HMRC once every 3 months.
You don’t have to send HMRC reports if you are a UK employer and you:
- supply workers to provide their services to end clients and nobody else is involved
- operate PAYE when you pay those workers.
Related CIPP news
- Employment intermediaries: reporting requirements - 4 June 2015