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HMRC internal manual

Labour Provider Guidance

Employment Intermediaries and Umbrella Companies: Intermediary Reports

From 06 April 2015 ‘specified intermediaries’ must make a quarterly return of all workers they place with a client and for whom they don’t operate PAYE.

A specified intermediary is a person or business who makes arrangements for someone to work for a third person that:

  • Has a contract with the client (End user of the labour)
  • Provides more than one worker’s services to a client because of the contract with that client
  • Provides the worker’s services in the UK; or if the services are provided overseas, the worker is resident in the UK
  • Makes one or more payments for the services.

Penalties are chargeable for returns filed late, non-filing of a report and incorrect reports.  Further details can be found at ESM2070 or on Gov.UK