Since 2015, it has been a requirement for all employment agencies who act as an intermediary to file quarterly reports to HMRC.
The workers details and payment details are supplied on a simple excel spreadsheet in a format given by HMRC, each quarter, by the 5th of the following month. If no workers were supplied in a particular quarter, a nil report must still be submitted by the deadline date.
The main reason HMRC brought in this reporting was to satisfy HMRC that PAYE should not have been operated on their payments and to tackle false self-employment.
Failure to submit these reports or submitting an inaccurate report can run into the £1,000's after a third offence so it is paramount that these are submitted with care.
You will need to sign up to HMRC's unique online service in order to file these reports here.
You must use HMRC’s template to input the details which can be found here.
Should you require any assistance in preparing and submitting these reports, please do not hesitate to contact us.
Please note, all our content is for general guideline only, every case is different and we would recommend speaking to us before taking any action as a result of the content. The content was correct at the time it was published.