Employment intermediaries: information powers

716BEmployment intermediaries to keep, preserve and provide information etc

1

For purposes connected with Chapter 7 of Part 2 (treatment of workers supplied by agencies) or Part 11 (PAYE), the Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for, or in connection with, requiring a specified employment intermediary—

a

to keep and preserve specified information, records or documents for a specified period;

b

to provide Her Majesty's Revenue and Customs with specified information, records or documents within a specified period or at specified times.

2

An “employment intermediary” is a person who makes arrangements under or in consequence of which—

a

an individual works, or is to work, for a third person, or

b

an individual is, or is to be, remunerated for work done for a third person.

3

For the purposes of subsection (2), an individual works for a person if—

a

the individual performs any duties of an employment for that person (whether or not the individual is employed by that person), or

b

the individual provides, or is involved in the provision of, a service to that person.

4

In subsection (1) “specified” means specified or described in regulations made under this section.

5

Regulations under this section may—

a

make different provision for different cases or different purposes, and

b

make incidental, consequential, supplementary or transitional provision or savings.

4F

If a person fails to furnish any information or produce any document or record in accordance with regulations under section 716B of ITEPA 2003, subsection (1) has effect as if—

a

for “£300” there were substituted “ £3,000 ”, and

b

for “£60” there were substituted “ £600 ”.