Draft legislation: the Income Tax (Pay AS You Earn) (amendment no X) Regulations 2015
This draft legislation explains reporting regulations for employment intermediaries.
PDF, 194KB, 10 pages
HM Revenue and Customs (HMRC) published, for external comment, a draft statutory instrument and explanatory memorandum explaining the reporting requirements HMRC are introducing that will require an employment intermediary to provide details about themselves and any workers they have been involved in the supply of services to end clients, when the intermediary has not operated PAYE when paying the workers.
The deadline for submitting comments has now passed.
The response document was published in February 2015, and is available above.
HMRC is grateful to all those who responded or participated in meetings for taking the time consider the draft legislation, as well as for any responses to previous consultation documents on this subject.
HMRC has also published further detail on the information which intermediaries will be required to report: Employment intermediaries: support for software developers.
Published: 1 October 2014
Updated: 5 February 2015
- Annex A: list of consultation respondents updated to include Freelancer and Contractor Services Association
- A summary of responses document to this technical consultation was published.
- First published.