Submit an employment intermediary report
Tell HM Revenue and Customs (HMRC) about people you pay but do not operate PAYE for - for example, if you’re a recruitment agency and find people work.
You must use the report template, fill in the details and upload it when prompted.
Before you start
You’ll need a Government Gateway user ID and password. If you do not have one, you can create one when you submit a report.
You must upload a report every 3 months. You may be charged a penalty if your report is late, incomplete or incorrect.