Employment Intermediaries and false self employment

11 August 2014

The Government announced at Autumn Statement 2013 that they would tackle the use of Employment Intermediaries facilitating false self-employment to avoid employment taxes.
As a part of this, from April 2015 Employment Intermediaries will be required to keep records and provide returns to HMRC containing details of workers they place but do not pay via PAYE.

HMRC have confirmed that these returns will need to contain information such as: worker name, Date of birth, UTR, worker address, NINO, amount paid, hours worked. The complete data set for the return is currently being finalised and will be made available shortly.