This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Status Manual

Employment Intermediary Reporting: Specified Employment Intermediary

Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2015

Regulation 84E Income Tax (Pay As You Earn) Regulations 2003

The obligation to make the electronic return to HMRC falls on a “Specified employment intermediary”.

A “Specified employment intermediary” exists if the following conditions are met:

  • the employment intermediary is an agency within the meaning in section Part 2 Chapter 7 section44 ITEPA 2003 - see ESM2033.


  • more than one person provides services to a client under, or in consequence of, a con-tract between the employment intermediary and one or more clients
  • the employment intermediary makes one or more payments (including payments to third parties) in respect of, or in connection with the services provided by one or more individual that -


  • is required by regulation 67B Income Tax (Pay As You Earn) Regulations 2003 to be included in a Real Time Information (RTI) return but the person has been omitted; or
  • is not required to be included in an RTI return when the payment is made be-cause the worker is not an employee or required to be treated as an employee for tax & NICs purposes.
  • the worker’s services are provided in the UK - or if the services are provided overseas, that the person is resident in the UK.

None of this applies if the worker is employed exclusively on the UK Continental Shelf.