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You are here: Home » Latest News » HMRC issues guidance on employment intermediary reporting

HMRC issues guidance on employment intermediary reporting


HM Revenue & Customs (HMRC) has issued updated guidance on the new reports that employment intermediaries – like employment agencies and recruitment firms – need to provide for agency workers if they do not operate PAYE.

The guidance, published on 6 April, is designed to help businesses that arrange work placements for individuals with third parties to stay compliant with HMRC rules. Their first reports need to be submitted in August.

Intermediaries must return details of all workers they place with clients where they do not operate PAYE on the workers’ payments, on a quarterly basis. The guidance covers topics including:

  • who needs to submit reports
  • information that needs to be included in the report
  • how to submit them
  • record keeping
  • deadlines and penalties.

Following the end of the first reporting period, which runs from 6 April to 5 July 2015, intermediaries will have until 5 August 2015 to send their first report to HMRC.

Link: The HMRC guidance

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