Employment intermediaries: reporting requirements
04 June 2015
HMRC has updated their guidance about reports intermediaries may have to send to them for agency workers if they don't operate PAYE. The report template has also been updated.
An intermediary is any person who makes arrangements for an individual to work for a third party or be paid for work done for a third party. An employment intermediary is also commonly referred to as an agency.
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
The reporting requirements and report template have updated content based on user’s feedback to make things clearer, and a link has been added to the summary of responses from the draft regulation consultation.