Agent asking for NI number before next payment

[SpontaneousOrder]

So lets say me n the missus run the company do they want both our NI numbers?

There's a doc somewhere... lemme find it.

[Ticktock]

Oh right what about right of substitution?

Does your co have to supply the agency with the NI number of that employee of your company?

The NI must be provided by the agency - whoever has the contract with the client. So if you were going direct you would not need to provide your own NI, however if you brought in a sub and were supplying them to the client then you would need to get and report their NI.

[original PM]

Ok cheers for the heads up.

I guess these are agency only regulations -= e.g. when I engage a building company to do some work on my house I do not need to ensure I get the NI numbers of all the pikies?

[Ticktock]

Ok cheers for the heads up.

I guess these are agency only regulations -= e.g. when I engage a building company to do some work on my house I do not need to ensure I get the NI numbers of all the pikies?

You are not acting as an agency then - you are acting as a client. It is not Agency only, it is anyone acting as an agent, hence my example about direct supply and bringing in another Contractor.

[LisaContractorUmbrella]

PSC's do have to be reported on by agencies and, in some cases, may have to report to HMRC themselves: https://www.gov.uk/government/public...n-intermediary

[SpontaneousOrder]

Can't find it, but this will do:

https://www.gov.uk/government/public...g-requirements

You need to consider yourself as a possible worker, and a possible intermediary. Depending on what you're doing.

[original PM]

HMRC are just going to use this as a massive IR35 pointer...

so generally looking at the link from Lisa's post the agency will send your details to HMRC every quarter and they will be able to see you are running a one man limited/psc and they will just come straight after you...

mainly because as we know many many contractors are really disguised employees.

[Ticktock]

HMRC are just going to use this as a massive IR35 pointer...

so generally looking at the link from Lisa's post the agency will send your details to HMRC every quarter and they will be able to see you are running a one man limited/psc and they will just come straight after you...

mainly because as we know many many contractors are really disguised employees.

I think the point there was more "They will see that you are a PSC and that they already know about you, but may see someone else is a PSC that they don't know about and may be using a dodgy scheme".

They already know who you are - this wouldn't give them any more information that would prompt an IR35 investigation.

[LisaContractorUmbrella]

HMRC are just going to use this as a massive IR35 pointer...

so generally looking at the link from Lisa's post the agency will send your details to HMRC every quarter and they will be able to see you are running a one man limited/psc and they will just come straight after you...

mainly because as we know many many contractors are really disguised employees.

Yep and they will also know which agencies are working with which umbrella companies and how much gross is being paid by agencies to PSC's and brollies and how much net the contractor is ending up with. Ergo, they will know how much is being paid in tax. This is an example of HMRC doing joined up thinking

[original PM]

Yep and they will also know which agencies are working with which umbrella companies and how much gross is being paid by agencies to PSC's and brollies and how much net the contractor is ending up with. Ergo, they will know how much is being paid in tax. This is an example of HMRC doing joined up thinking

But they should know this anyway based on companies PAYE submissions etc.

Or not? probably an area for your expertise and not mine!