Reporting Obligations

Following on from the Onshore Employment Intermediaries or ‘Agency’ legislation that was passed in 2014, the statutory reporting obligations came into force from April 2015 with the first submitted report due in August 2015.

It is the ‘AGENCY intermediaries’ responsibility to report on a quarterly basis to HMRC about individuals supplied to hirers if no employment taxes (PAYE/NICs) have been deducted on payments.

How we can help you?

Submitting the report doesn’t have to be stressful, as our fully automated payroll software does all the hard work by exporting compliant information ready to be uploaded.

Benefits include:

  • Reports produced to the required HMRC guidelines and correct format (Excel/csv. file).
  • All required information included in the relevant columns.
  • Reporting can be segmented into quarterly, monthly or weekly payment dates.
  • Know that you are getting assistance from a confirmed, compliant provider.
  • Hassle-free, time saving way to collate required data.

Category of workers (Gross payments to payroll intermediary)

Employment Umbrella:

  • Is the umbrella operating PAYE and submitting Real Time Information (RTI to HMRC)?
  • Yes = then obtain a document confirming this – no need to submit reports for the employment umbrella’s workers.

PSC:

  • PSC worker supplied through an intermediary = he/she has to be included in the report.
  • PSC working direct for hirer does not need to submit a report to HMRC if they only support one worker.

Sole Traders:

  • Self-Employed CIS (Construction Industry Scheme)/Non-CIS individuals = already registered with HMRC and submitting Self-Assessment, have to be included and ‘Column M’ on report must include workers Unique Taxpayer Reference (UTR).

Codes that define worker status in Column L
Column L: reason why the worker is not paid PAYE.

Select from the list of reasons:

  • 'A' worker is self-employed
  • ''B' worker is in a partnership
  • ''C' worker is in a limited liability partnership
  • ''D' worker operates through a limited company
  • ''E' the engagement of the worker is non-UK engagement
  • ''F' the worker is paid PAYE by another party

What does the agency have to do?

  • Register with HMRC
  • Submit report online on HMRC template
  • Send a report to HMRC by the deadline
  • Keep record of information submitted

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