Employment intermediaries: reporting requirements

14 June 2017

The guidance now includes a paragraph on appealing penalties where the employment intermediary does not believe that a penalty is due.

Guidance for the Intermediary, together with guidance for the agent, the client and for the worker, is available at GOV.UK reporting requirements

If you disagree with the penalty your appeal must be submitted in writing to HMRC, sending it to the address shown on the penalty notice and quoting the charge reference, customer reference and name of the company on the letter.

Your appeal will be reviewed and you will be given a response within 30 days of HMRC receiving your appeal. Action to collect the penalty will be suspended whilst the appeal is considered and until after a decision is reached.

If the outcome of the appeal is in disagreement a request for an independent review can be made allowing the intermediary to produce more evidence to support their appeal. Again penalty collection will be suspended until a final decision is made.

The penalty notice amount can be paid at any point during the appeal process by contacting the Penalty Payments Line on Telephone: 0300 200 3854 (option 6). It is important to have the penalty notice to hand when you call.