Intermediaries and workers

Updates have been issued on when an intermediary must treat a worker they provide to a UK-based client as an employee for Income Tax and National Insurance purposes.

From 6 April 2015, intermediaries must send to HMRC details of workers they place with clients who are neither:

  • direct employees;
  • being treated as employees.

The reports to HMRC are required to contain details of all workers and their payments where PAYE wasn’t operated and the intermediary “that has the contract with the end user (client) of the worker’s services is responsible for sending the report.” The reporting periods are:

Reporting periodDeadline to completeDeadline to replace a report
6 April to 5 July5 August5 November
6 July to 5 October5 November5 February
6 October to 5 January5 February5 May
6 January to 5 April5 May5 August

Announcements on penalties are expected soon.

You can find more here