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Employment agencies’ first quarterly reports due in August

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Employment agencies that place more than one worker with a client and do not operate PAYE must make the first of their quarterly information returns (for the first quarter of the 2015/16 tax year, i.e. from 6 April to 5 July 2015) to HMRC by 5 August 2015 under the new rules introduced in April aimed at preventing false self-employment. Returns are due on the fifth day of the month following the end of each quarter.