PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
F1Employment Intermediaries: return of information relating to agency workers for whom they have not operated PAYE
Specified employment intermediaries84E
An employment intermediary is a specified employment intermediary if at any time during a tax quarter—
a
the employment intermediary is an agency;
b
more than one individual provides services to a client under or in consequence of a contract between the employment intermediary and one or more clients;
c
those services are not provided exclusively on the United Kingdom continental shelf; and
d
the employment intermediary makes one or more payments in respect of, or connected with, the services provided by one or more individuals that—
i
is required by regulation 67B to be included in a return delivered to HMRC by the employment intermediary when the payment is made but has not been (“a reporting failure”); or
ii
is not required by regulation 67B to be included in a return delivered to HMRC by the employment intermediary when the payment is made because the individual is not an employee or treated as an employee under regulation 10 (“no reporting requirement”).
Regs. 84E-84H and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2015 (S.I. 2015/171), regs. 1(2), 2(3)