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Guidance on PAYE reporting for employment intermediaries

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From 6 April 2015, employment agencies must return details of all workers they place with clients where no PAYE system is use for workers’ payments. The return is a report that must be sent to HMRC once every 3 months, using HMRC’s report template, and is a requirement for all employment intermediaries. In recent years HMRC has seen increasing evidence of growth by some employment agencies helping to create false self-employment and supplying UK workers from an offshore location. Both of these methods have been used to reduce employment taxes and avoid having to fulfil their legal employment rights and obligations. The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015 give HMRC information that enables it to decrease false self-employment and abuse of offshore working. For further details, see

Issue: 1271
Categories: News , Employment taxes