Intermediaries such as employment agencies or anyone supplying more than one worker to a client outside of Paye, must submit an employment intermediary report to HMRC by 5 August 15.
Each reporting period covers 3 month starting from 6 April 15 and must be filed within one month to avoid being fined. Penalties will be issued on a case to case basis and can also be issued for incorrect and incomplete reporting.
The information required on the report includes:
NOTE: Where an employment intermediary merely receives a fee for introducing the worker to an end client but doesn't get paid for providing the workers services, then this arrangement would be outside this legislation and no information has to be reported.
Use the below link to preview the template report online and as CSV
Detailed information can be found on https://www.gov.uk/government/publications/employment-intermediaries-reporting-requirements/what-this-means-for-an-intermediary
or by contacting HMRC on 03000 555 995.
Please do not hesitate to contact IB should you require help with the reporting requirements.