New intermediary reporting requirements
24 March 2015
From 6 April 2015, intermediaries must return details of all workers they place with clients where they don’t operate PAYE on the workers’ payments. The return will be a report (or reports) that must be sent to HMRC once every 3 months.
If you only introduce workers to clients or supply workers to other intermediaries, and you aren’t involved in any arrangements that follow, you don’t need to send HMRC reports.
Whilst many CIPP members will not need this information, there are some, especially our affiliate members, who will need to know about it. These changes come in from 6 April 2015. Guidance on what this means for an intermediary is available on HMRC’s website.