Published 4 September 2014
Last updated 26 July 2019 + show all updates
- 26 July 2019 Contact telephone number removed from ‘What this means for an intermediary’.
- 12 June 2017 ‘What this means for an intermediary’ guidance has been updated to include para 4.3.
- 1 November 2016 Updated guidance on the How to send reports to HMRC section within the What this means for an intermediary attachment.
- 3 October 2016 Updated guidance on what this means for an intermediary attachment for re-using a template and failure to send nil report/advice or complete.
- 26 July 2016 Updated guidance on the Penalties section within the What this means for an intermediary attachment.
- 20 April 2016 Further guidance has been published and changes made to the existing guidance about employment intermediaries and employment intermediaries’ reports.
- 20 April 2016 Additions and changes have been made to the guidance for employment intermediary reporting from 6 April 2016.
- 30 July 2015 New guide for agents to provide links to guidance and information about how to access the service for their clients
- 9 July 2015 Contact telephone number added.
- 3 June 2015 Updated content based on user’s feedback to make things clearer, and added a link to the summary of responses from the draft regulation consultation.
- 6 April 2015 After 6 April 2015, employment intermediaries must use the template to send information about workers where they don’t operate Pay As You Earn. The reporting template is now available and you can use it to provide your workers’ details.
- 5 March 2015 The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations have now been published and will give HMRC information that will enable it to decrease false self-employment and abuse of offshore working.
- 12 February 2015 New guidance on reports intermediaries may have to send to HMRC for agency workers where they didn’t operate PAYE has been published.
- 2 October 2014 Update to guidance following publication of draft regulations on 1 October 2014.
- 4 September 2014 First published.
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