Employment status: employment intermediaries
24 September 2015
An employment intermediary is a person or business who makes arrangements for someone to work for a third person. They are also often known as an ‘agency’ or ‘employment business’.
If you have any questions about reporting obligations a contact telephone number has now also been included within guidance - . 03000 555 995, Monday to Friday, between 8:30am and 4:30pm.
You must send HMRC a special electronic return with basic information about your business and each worker you supply to a third party if you are a UK employment intermediary and you haven’t operated PAYE. The return is a report (or reports) that must be sent to HMRC at least once every 3 months, you may be charged a penalty if your report is late, incomplete or incorrect. You must use HMRC’s report template. HMRC has provided an online service for you to upload and send your reports.
Full details can be found at Employment status: employment intermediaries.