Agencies demanding extra information: new reporting requirements

[Morris Edwards Accountant]

My agency has only just asked for NI details etc - guess they arrived late for the game!

What is this reporting for - I assume it will allow HMRC to track the money paid vs what contractors submit in business returns / self assessment - catching the EBT users?

This could be very difficult since it is mostly abbreviated accounts which are submitted and these will not give out much detail. Having said that a fair few of my clients have not been comfortable giving out the extra information being requested.

[MarkT]

Can they?

Not sure they could or would even try to track SA vs Company returns, how do they know where your SA income comes from? It may not all be via a "PSC" or via that agency.

Only if under the microscope would I imagine that happening

[SneakySimon]

Purpose?

My agency has only just asked for NI details etc - guess they arrived late for the game!

What is this reporting for - I assume it will allow HMRC to track the money paid vs what contractors submit in business returns / self assessment - catching the EBT users?

[LisaContractorUmbrella]

It should be resisted.

I have terrible handwriting, I would supply the information by FAX written by hand.

At an angle.

Using crayon

Why? It's a legal requirement.

[FatGit]

It should be resisted.

I have terrible handwriting, I would supply the information by FAX written by hand.

At an angle.

Using crayon

[northernladuk]

Looks like a bad trend + the new tax on dividends.

It's not a trend, it's legislation.

[ItRYmyBEst]

Looks like a bad trend + the new tax on dividends.

[meridian]

I think we have only had one contractor across our UK book refuse to provide their NI Number.

Which is perfectly fine as long as you have their gender and DoB.

[SlipTheJab]

I think we have only had one contractor across our UK book refuse to provide their NI Number.

What did you do when NLUK refused

[Andy Hallett]

I think we have only had one contractor across our UK book refuse to provide their NI Number.

[The Spartan]

Ugh so many people with their heads in the sand

[northernladuk]

And below is a list of topics opened by posters that might provide and insight in to other peoples feelings and what they did about it to help get the view on the ground so to speak...

Agency and NI requests posts opened on CUK

[cojak]

Posters have been turning up indignant that agencies are demanding extra information from them mid-contract.

To which the answer is: suck it up. The Government has legislated that agencies have to collect information and pass it onto them.

The Income Tax (Pay As You Earn)
(Amendment No. 2) Regulations 2015


The specific information required is:

Specified information
84G.
The specified information is—
(a)
in respect of the specified employment intermediary making the return its—
(i) name;
(ii) address;
(iii) postcode;
(iv)employer’s PAYE reference number where it is required to have one (9);

(b) in respect of each individual providing the services referred to in regulation 84E—
(i) the individual’s—
(aa) full name;
(bb) address;
(cc) postcode;
(dd) national insurance number (if the individual has one) or gender and date of birth (where the individual does not have a national insurance number);
(ee) Unique Taxpayer Reference issued by HMRC (if self-employed or a member of a partnership);
(ii) the date on which the individual began providing the services referred to in regulation 84E;
(iii) the date (if any) on which the individual stopped providing the services referredto in regulation 84E; and

(c) where a payment is made to an individual in respect of, or in connection with, the services referred to in regulation 84E, but that payment is not included in a return delivered to HMRC under regulation 67B at the time the payment was made because there is no reporting requirement or there is a reporting failure—
(i) the full name (or if a partnership the name under which they trade) and address of the person receiving the payment made by the specified employment intermediary (if not the same as in 84G(b)(i)(aa) and (bb));
(ii) the total of the payments made by the specified employment intermediary to the person in the tax quarter;
(iii) the reason why the specified employment intermediary has not deducted income tax from those payments;
(iv) where the reason for the non deduction given in (iii) is that the payments made are to a limited company the full name of the company and company registration number of that company; and
(v) whether the payments included amounts in respect of Value Added Tax.

If you say that you've already given them this info, they are swamped with work - they have to do this for all X 000 contractors that they've got on their books.

If you want more info, read the bleedin' document...

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