Reporting requirements for employment intermediaries

Sarah Bradford ACA CTA director of Write Tax Ltd, assesses the various reporting requirements for employment intermediaries delving into the implications of agency rules alongside IR35 and managed service company rules

Changing work patterns mean that many people work flexibly, often obtaining work through an agency or other employment intermediary. Where the agency rules apply, the employment intermediary must operate PAYE as if the workers that it supplies were employees of the intermediary. Where the intermediary is not required to operate PAYE, to ensure that the workers do not slip through the HMRC net, special reporting requirements apply.

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