Dealing with HMRC – guidance

Notes for submitting a return under Section 16 of the Taxes Management Act on a spreadsheet agency workers (1FA)

This publication was withdrawn on 17 August 2016

This information is now obsolete.

Return of gross payments made to companies registered outside the UK for services rendered by agency workers.


This information is now obsolete.

If you have received a notice under the above legislation you are legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice. The notice explains more about this legal obligation and the type of information HMRC require from you.