Employment intermediaries: reporting requirement guide for agents

31 July 2015

The guidance for employment intermediaries and the new reporting requirements has been updated for agents. The new guide provides further information about how to access the service for clients.

Intermediaries must return details of all workers they place with clients where the intermediary doesn’t operate Pay As You Earn (PAYE) on the workers’ payments. The return is a report (or reports) that must be sent to HMRC at least once every 3 months. Intermediaries can decide how frequently you upload and send your reports. This could be weekly, monthly, once for each period, or whatever fits in best with how they work.

The intermediary that has the contract with the client is responsible for sending the report (or reports).

Employment intermediaries: reporting requirements