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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
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Employment Intermediary Reporting: Returns and reporting deadlines

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

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

A specified employment intermediary [ESM2080] has to make a return to HMRC each tax quarter.

The specified employment intermediary has until the 5th of the month following the end of the quarter by which to submit the return to HMRC.

An information return can be amended or replaced until the end of the next tax quarter.

Reporting period Deadline Date for filing a return Deadline date for replacing a return
     
6 April to 5 July 5 August 5 November
6 July to 5 October 5 November 5 February
6 October to 5 January 5 February 5 May
6 January to 5 April 5 May 5 August

The return is in a form prescribed by HMRC. That form is an electronic spreadsheet which the specified employment intermediary sends to HMRC online. Contained within the return is a declaration that the return is correct and complete.

Reporting Deadlines

The specified employment intermediary must upload the return or returns by each reporting period’s filing deadline, otherwise they will incur an automatic late filing penalty.

Late filing penalties will also be issued to specified employment intermediaries who are caught by the agency legislation information reporting requirements but fail to comply.

A specified employment intermediary can replace a return after they have sent it. They must do this before the next reporting period’s deadline. If someone deletes a return but does not replace it, the late filing penalties will apply back to the original filing date that applies to that return.