HM Revenue and Customs (HMRC) has now published guidance on reports that intermediaries may have to send to HMRC in respect of agency workers where they didn’t operate Pay As You Earn (PAYE).
An intermediary is any person who makes arrangements for an individual to work for a third party or be paid for work done for a third party. An employment intermediary is also commonly referred to as an agency.
From 6 April 2015, intermediaries must return details of all workers they place with clients where they don’t operate 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
HMRC states that it has consulted with intermediary representatives and has listened and responded to many of the concerns raised around the information to be included in the report. Wherever possible the final reporting requirements have been changed to reduce the regulatory burden.
On the 3rd February, we reported on HMRC’s response to the original consultation.. read our full report.
View HMRC’s guidance and reports here…
