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:
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 period||Deadline to complete||Deadline to replace a report|
|6 April to 5 July||5 August||5 November|
|6 July to 5 October||5 November||5 February|
|6 October to 5 January||5 February||5 May|
|6 January to 5 April||5 May||5 August|