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
Returns by specified employment intermediaries84F
1
A specified employment intermediary must, for each tax quarter, provide to HMRC the information specified in regulation 84G no later than the end of the tax month following that quarter.
2
The information must be included in a return in a form prescribed by HMRC and include a declaration that the information provided in the return is correct and complete to the best of the knowledge and belief of the person completing it.
3
The return is to be made using an approved method of electronic communication.
4
The return may be amended until the end of the tax month following the tax quarter after the tax quarter to which the return relates.
5
Where a return is made in relation to a tax quarter, the specified employment intermediary shall continue to provide a return to HMRC in relation to every subsequent tax quarter until either—
a
regulation 84E(b) to 84E(d) has not been satisfied for 4 consecutive tax quarters in respect of the specified intermediary; or
b
the specified employment intermediary notifies HMRC that it is no longer an employment intermediary.
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)