Employment Intermediaries: reporting requirements

04 September 2014

The Government has previously announced that from 6 April 2015, intermediaries must send details of workers they place with clients who are neither:

· direct employees

· being treated as employees.

HMRC have now published advance details of the reports which intermediaries will need to send.

In particular they have confirmed that:

· From 6 April 2014, you must be able to prove to HMRC, if asked, why the worker wasn’t treated as an employee. You should work with the client and worker to get suitable evidence to demonstrate this.

· From 6 July 2015 onwards you’ll have to send HMRC reports that contain details of all workers and their payments where PAYE wasn’t operated. You must send HMRC your first report by 5 August 2015 - this will cover the 3 months from 6 April 2015 to 5 July 2015.

The intermediary that has the contract with the end user (client) of the worker’s services is responsible for sending the report.