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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Employment Intermediary reporting: Meaning of Specified Employment Intermediary - more than one intermediary in the contractual chain

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

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

Regulation 716B Income Tax (Pay As You Earn) Regulations 2003

There can be more than one intermediary in a contractual chain. The specified intermediary with the obligation to report to HMRC is the intermediary who contracts to supply the workers to the client - Intermediary 1:

Use this link to view Intermediary 1