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HMRC internal manual

Employment Status Manual

HM Revenue & Customs
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Employment Intermediary Reporting: Returns - what they must contain about the identity of the Employment Intermediary and the workers

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

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

All Specified Employment Intermediaries must provide:

The name of the specified employment intermediary making the return

  • Name
  • Address
  • Postcode
  • Employer PAYE reference number if they have one [for practical reasons HMRC can generate a special kind of PAYE reference number for people who do not al-ready have one to help them file this return. That special PAYE reference does not trigger RTI obligations.]
  • The name of the individual providing the services to the client
  • Worker’s full name
  • Worker’s address
  • Worker’s postcode
  • National Insurance number (NINO) if the individual has one - (or gender and date of birth if the person has no NINO).
  • Unique Taxpayer Reference number - issued by HMRC if the worker has registered with HMRC as being self- employed or a member of a partnership
  • The date the worker began providing services to a client for the specified employment intermediary
  • The date the worker stopped providing the services
  • Many specified employment intermediaries also have to tell HMRC on the information return about the details of the payments they make to the workers (or third parties) in respect of, or in connection with, the services the workers provided. See ESM2145.