Quarterly reporting by employment intermediaries

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Ever since 6 April 2015 employment agencies and other intermediaries have been required to make quarterly reports of payments made directly to workers or via partnerships, LLPs and companies where no tax has been deducted from the payments.

These requirements apply if you supply a person rather than supply a service.  If your client needs a task doing and you charge for that service, no reporting is needed under these rules even if you send someone to your client’s site.  However if your client needs a person, who they will then allocate tasks to, then you must make quarterly reports under these newish rules.

HMRC have recently updated their guidance to intermediaries to make it clear that, where an employment intermediary has supplied no workers in a specific quarter, a “nil report” must still be filed by the reporting period’s deadline.

Separate HMRC guidance on how to use the employment intermediaries online report template has also been updated.


As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.