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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Employment Intermediary Reporting: Returns - Completing the Template - The start and end dates

Regulation 84G (b)(i) and (ii) Income Tax (Pay As You Earn) Regulations 2003

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

Start date
End date The start date indicates when the worker first provide their services to a client for which they are paid. If the original start date is before 6 April 2015, the business should enter 6 April 2015.
The end date is the final date that a worker provides their services to an end client for which they are paid. If the worker has sporadic short- term engagements in a reporting period and ongoing expectation of work with the intermediary the date may be left blank until the worker ceases permanently with the agency.