Quarterly report by employment intermediaries


Employment intermediaries required to make quarterly reports

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

Recently though, HMRC have updated their guidance to intermediaries regarding the frequency of their reporting. They have now made it clear that if an employment intermediary has supplied no workers in a specific quarter, then 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.


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