HM Revenue & Customs (HMRC) has issued updated guidance on the new reports that employment intermediaries – like employment agencies and recruitment firms – need to provide for agency workers if they do not operate PAYE.

The guidance, published on 6 April, is designed to help businesses that arrange work placements for individuals with third parties to stay compliant with HMRC rules. Their first reports need to be submitted in August.

Intermediaries must return details of all workers they place with clients where they do not operate PAYE on the workers’ payments, on a quarterly basis. The guidance covers topics including:

• who needs to submit reports
• information that needs to be included in the report
• how to submit them
• record keeping
• deadlines and penalties.

Following the end of the first reporting period, which runs from 6 April to 5 July 2015, intermediaries will have until 5 August 2015 to send their first report to HMRC.

Milsted Langdon’s payroll bureau offers employers of any size – from one employee to more than 100 – the opportunity to benefit from the expertise of our experienced payroll professionals, our up to the minute software and comprehensive management reporting. We can keep you compliant with all your payroll reporting regulations, including RTI, and ensure that your people are paid accurately and on time. Our payroll team can also provide consultancy or troubleshooting support to in-house payroll teams.

To find out more about our payroll services, please contact us.

Link: The HMRC guidance