This document provides information about the items in the template that employment intermediaries must send to HM Revenue and Customs about workers they place with clients who they don’t pay using Pay As You Earn.
The data requirements have been amended because of new validation rules for decimal places and Companies House registration numbers following user feedback.
PDF amended to reflect changes to the service and clarifications in the wording of the document following customer feedback
Version 1.2 which includes a link to the report template and its guide on GOV.UK, clearer details on not changing the layout (order or headings) of certain columns and rows, details of how to deal with commas in the CSV version of the report template.
This version has been updated to reflect, a link to HMRC exchange rates for Great British pounds, mandatory, optional and conditional statements for all fields, clarification that 'Is this inclusive of VAT?' relates to whether VAT has been charged on the payment.