These new Agency HMRC reporting requirements

[BolshieBastard]

So, I know about these requirements HMRC \ Government have lumped on agencies to provide details of contractors they've placed with clients and are not PAYE.

Ive no issue (really) with the agency providing the info to HMRC but, I dont see why I should provide

1. Start date, end date, total payments in the quarter, whether payment includes VAT etc

when the agency, adecco, has this info at their finger tips. They seem to want contractors to provide this quarterly.

Am I being bolshie in expecting them to dig the info out and provide it themselves?

[SlipTheJab]

Does this also affect direct roles without a pimp in the middle?

[jamesbrown]

Does this also affect direct roles without a pimp in the middle?

Potentially, yes. Not if you're contracted directly to the end client and YourCo does not subcontract or substitute work, so that YourCo is not an intermediary. However, the reporting requirements apply when there is an intermediary in the chain. For example, if you're subcontracted, your client may be an intermediary for the purposes of the reporting requirements (even if they aren't an employment agency), and you may need to provide them with information to meet their obligations (which propagate up the chain to the top-level intermediary). Likewise, if YourCo subcontracts or substitutes work, it may be an intermediary for the purposes of the reporting requirements.

[BolshieBastard]

Does this also affect direct roles without a pimp in the middle?

Hmmmmm. Interesting question. Seeing as its 'Intermediaries' legislation, Id suggest not. But with HMRC, you never know.

[SlipTheJab]

Heard nothing so far so will see.

[jamesbrown]

Hmmmmm. Interesting question. Seeing as its 'Intermediaries' legislation, Id suggest not. But with HMRC, you never know.

An "intermediary" is any company that supplies workers and does not operate PAYE on that supply (i.e. we're not just talking about employment agencies). However, if YourCo is contracted directly by the end-client and YourCo does not subcontract/substitute any work to others (and does not, therefore, act as an intermediary), there is no reporting requirement. It's worth remembering that the reporting requirement extends in both directions (i.e. on YourCo to report up the chain and also to collect information from down the chain), but the first intermediary is always responsible for gathering the information (from the chain) and reporting to HMRC.