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HMRC internal manual

Employment Status Manual

Employment Intermediary Reporting: Returns - Completing the Template - Name and Address of the Specified Employment Intermediary

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

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

Template Field Heading

Intermediary Name

Intermediary Address 1

Intermediary Address 2

Intermediary Address 3 (Optional)

Intermediary Address 4 (Optional)

Postcode Guidance

The Specified employment intermediary must provide their own name and address details.

Any other intermediaries who supply workers to the contracting intermediary do not have a filing requirement but are likely to be required by their customers who are Specified employment intermediaries to supply identity details of the workers and evidence that PAYE is being operated if this is claimed.