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 information84G.

The specified information is—

(a)

in respect of the specified employment intermediary making the return its—

(i)

name;

(ii)

address;

(iii)

postcode;

(iv)

employer’s PAYE reference number where it is required to have one;

(b)

in respect of each individual providing the services referred to in regulation 84E—

(i)

the individual’s—

(aa)

full name;

(bb)

address;

(cc)

postcode;

(dd)

national insurance number (if the individual has one) or gender and date of birth (where the individual does not have a national insurance number);

(ee)

Unique Taxpayer Reference issued by HMRC (if self-employed or a member of a partnership);

(ii)

the date on which the individual began providing the services referred to in regulation 84E;

(iii)

the date (if any) on which the individual stopped providing the services referred to in regulation 84E; and

(c)

where a payment is made to an individual in respect of, or in connection with, the services referred to in regulation 84E, but that payment is not included in a return delivered to HMRC under regulation 67B at the time the payment was made because there is no reporting requirement or there is a reporting failure—

(i)

the full name (or if a partnership the name under which they trade) and address of the person receiving the payment made by the specified employment intermediary (if not the same as in 84G(b)(i)(aa) and (bb));

(ii)

the total of the payments made by the specified employment intermediary to the person in the tax quarter;

(iii)

the reason why the specified employment intermediary has not deducted income tax from those payments;

(iv)

where the reason for the non deduction given in (iii) is that the payments made are to a limited company the full name of the company and company registration number of that company; and

(v)

whether the payments included amounts in respect of Value Added Tax.