Reporting deadline Employment Intermediaries

28 October 2016

28 October 2016

Reporting requirements for employment intermediaries

You must send a report to HMRC, using the template provided by HMRC if at any time in a reporting period the following conditions all apply. You:

  • are an agency or intermediary that supplies the services of individuals to a client
  • have a contract with a client or clients
  • provide more than one worker’s services to one or more clients because of your contract with those clients
  • provide the worker’s services in the UK - or if the services are provided overseas, that the person is resident in the UK
  • make one or more payments for the services (including payments to third parties)

The reporting periods are:

  • 6 April to 5 July, deadline 5 August
  • 6 July to 5 October, deadline 5 November
  • 6 October to 5 January, deadline 5 February
  • 6 January to 5 April, 5 May


If you report late penalties are automatically charged and the amount of the penalty will be based on the number of offences in a 12 month period.

The amounts are:

  • £250 - first offence
  • £500 - second offence
  • £1,000 - third and later offences

If you submit a late report, but at least 12 months have passed since the last time you were late, it will be treated as a first offence.

If you submit a report that is incorrect, penalties may also apply. An incomplete report, for example a report where any information is missing, will count as an incorrect report. Penalties for incorrect reports will be determined on a case-by-case basis.

Full details for employment intermediaries are available on GOV.UK if you are unsure as to whether you are caught by this reporting requirement you can contact the Employment Intermediaries Co-ordination Unit which is a small subject specialist team on 03000 555 995. Hours of operation are Monday to Friday, between 8:30am and 4:30pm.