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.

This page is also available in Welsh (Cymraeg).

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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.