Employment Intermediaries quarterly reporting

15 July 2015

The new Quarterly Return reporting requirements for Employment Intermediaries began on 6 April 2015. The deadline for filing the first Quarterly Return is 5 August 2015.

New penalty provisions will apply for the failure to comply with these reporting requirements.

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.

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