HMRC has updated the employment intermediaries guidance to add new reporting requirements from 6 July 2015
From 6 July 2015 onwards, intermediaries will have to send HMRC reports that contain details of themselves and all workers and their payments where the intermediary, or their payroll operator, does not operate PAYE.
Worker details should include their National Insurance (NI) number, if they have one; their passport number, if they do not have a NI number; or their unique taxpayer reference, if they are self-employed or a member of a partnership.
The reports must be sent 30 days after the end of a reporting period.
Amendments to a report after it has been sent to HMRC will be accepted, but this must be done by the same deadline date for completing the next reporting period.
The table below sets out the reporting deadlines:
Reporting period | Deadline to complete | Deadline to replace a report |
|---|---|---|
6 April to 5 July | 4 August | 4 November |
6 July to 5 October | 4 November | 4 February |
6 October to 5 January | 4 February | 5 May |
6 January to 5 April | 5 May | 4 August |
Draft reporting regulations were published on 1 October 2014 for consultation.
Details contained in the guidance may change if there are any amendments to the reporting regulations after the consultation ends on 25 November 2014.
The guidance is available at https://www.gov.uk/government/publications/employment-intermediaries-reporting-requirements#history