HMRC has issued guidance about PAYE reporting requirements for employment intermediaries. From 6 April 2015, employment agencies must return details of all workers they place with clients where they do not operate PAYE on the workers’ payments. The return will be a report that must be sent to HMRC once every three months. This guidance updates the version published originally in September 2014.
In addition, The Income Tax (Pay As You Earn) (Amendment No 2) Regulations, SI 2015/171, have been laid before Parliament. These amending regulations set out the requirements for UK-based employment intermediaries who place multiple workers with clients and do not operate PAYE to make quarterly information returns to HMRC, starting from 6 April 2015. This complements changes to the agency legislation introduced in FA 2014.
Intermediaries will have until the fifth day of the month following the end of each quarter to file the return. HMRC has made a number of changes to the draft regulations published for consultation during October and November 2014, details of which were published in a response document on 3 February 2015.
HMRC has issued guidance about PAYE reporting requirements for employment intermediaries. From 6 April 2015, employment agencies must return details of all workers they place with clients where they do not operate PAYE on the workers’ payments. The return will be a report that must be sent to HMRC once every three months. This guidance updates the version published originally in September 2014.
In addition, The Income Tax (Pay As You Earn) (Amendment No 2) Regulations, SI 2015/171, have been laid before Parliament. These amending regulations set out the requirements for UK-based employment intermediaries who place multiple workers with clients and do not operate PAYE to make quarterly information returns to HMRC, starting from 6 April 2015. This complements changes to the agency legislation introduced in FA 2014.
Intermediaries will have until the fifth day of the month following the end of each quarter to file the return. HMRC has made a number of changes to the draft regulations published for consultation during October and November 2014, details of which were published in a response document on 3 February 2015.
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