Calling the Construction Industry - employment Intermediaries reporting - deadline is approaching
28 October 2015
If you supply two or more labourers to a client and don’t operate PAYE you need to send HMRC a return using the Employment Intermediaries Template via the Employment Intermediary Service. The quarterly deadline for sending your next report is approaching.
Do you know about HMRC’s new report this year that you will need to complete if you supply two or more labourers to a client?
If you supply two or more labourers to a client, you may be an employment intermediary and will need to know about the new return that they are required to complete.
An employment intermediary is
- a business
- that supplies a worker for their client
- who pays the intermediary for this service
If you do supply workers you may need to send HMRC a report every three months. The next report is due on 5 November.
You will need to do this if you
- have a direct contract with a client/ business
- provide more than one worker’s services to that client
- do not directly operate PAYE for these workers
This applies even if you withhold tax under CIS. If you supply labourers to a client and don’t operate PAYE you need to send HMRC the new return. Paying labourers under the CIS scheme doesn’t exempt you from this legislation.
Not every employment intermediary has to send HMRC a report. It is only the intermediary who has the direct contract with the business client who should send us the details on the form.
The return is straightforward to complete using HMRC’s new online service which you can sign up to use the GOV.UK website. If you haven’t already, you will need to register to use HMRC online services first.
More information on the subject of reporting for Employment Intermediaries can be found at GOV.UK.