Taking its news from HMRC’s website, Intelligo has announced that after 6 April 2015, employment intermediaries must use a template form to send information about workers where they don’t operate Pay As You Earn. The reporting template is now available, and you can use it to provide your employees’ details.
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 mediator is also commonly referred to as an agency.
Intermediaries must return details of all workers they place with clients where they don’t operate PAYE on the employees’ payments. The return is a report (or reports) that must be sent to HMRC once every three 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