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Contents

Official guidance
Employment Status Manual

ESM2070 · Employment Intermediary Reporting: contents

  • ESM2075 · Employment Intermediary Reporting: Introduction
  • ESM2080 · Employment Intermediary Reporting: Specified Employment Intermediary
  • ESM2085 · Employment Intermediary Reporting: Meaning of Employment Intermediary
  • ESM2090 · Employment Intermediary reporting: Meaning of Specified Employment Intermediary - more than one intermediary in the contractual chain
  • ESM2095 · Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - more than one individual provides services under or in consequence of a contract
  • ESM2100 · Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - Meaning of Client
  • ESM2105 · Employment Intermediary Reporting: Meaning of Specified Employment Intermediary - exception where RTI operated on the payment for the services
  • ESM2110 · Employment Intermediary Reporting: Meaning of Specified Employment Intermediary- Personal Service Companies (PSCs)
  • ESM2115 · Employment Intermediary Reporting: Returns and reporting deadlines
  • ESM2120 · Employment Intermediary Reporting: Returns - what they must contain about the identity of the Employment Intermediary and the workers
  • ESM2125 · Employment Intermediaries Reporting: Returns - What they must contain about payments
  • ESM2130 · Employment Intermediaries Reporting: Returns - what not to report
  • ESM2135 · Employment Intermediaries Reporting: Returns - Advising on how practically to file (Page 1)
  • ESM2136 · Employment Intermediary Reporting: Returns - Advising how practically to file (Page 2)
  • ESM2137 · Employment Intermediary Reporting: Returns - Advising how practically to file (Page 3)
  • ESM2138 · Employment Intermediary Reporting: Returns - Advising on how practically to file (Page 4)
  • ESM2150 · Employment Intermediary Reporting: Returns - Completing the Template - Name and Address of the Specified Employment Intermediary
  • ESM2155 · Employment Intermediary Reporting: Returns - Completing the Template - Name and Address and identity number of the worker
  • ESM2160 · Employment Intermediary Reporting: Returns - Completing the Template - The start and end dates
  • ESM2165 · Employment Intermediary Reporting: Returns - Completing the Template - Giving the reason why PAYE/RTI not operated
  • ESM2170 · Employment Intermediary Reporting: Returns - Completing the Template - The payment details
  • ESM2180 · Employment Intermediary Reporting: Territorial Issues
  • ESM2185 · Employment Intermediary Reporting: Record Keeping Requirement
  • ESM2190 · Employment Intermediary Reporting: Record Keeping Requirement - Penalties and Appeals
  1. Employment Intermediary Reporting: contents
  2. Employment Intermediary Reporting: Returns - Completing the Template - Name and Address of the Specified Employment Intermediary

ESM2150 | Employment Intermediary Reporting: Returns - Completing the Template - Name and Address of the Specified Employment Intermediary

From HM Revenue & Customs · Employment Status Manual

Regulation 84G (a) Income Tax (Pay As You Earn) Regulations 2003

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

Template Field Heading

Intermediary Name

Intermediary Address 1

Intermediary Address 2

Intermediary Address 3 (Optional)

Intermediary Address 4 (Optional)

Postcode

Guidance

The Specified employment intermediary must provide their own name and address details.

Any other intermediaries who supply workers to the contracting intermediary do not have a filing requirement but are likely to be required by their customers who are Specified employment intermediaries to supply identity details of the workers and evidence that PAYE is being operated if this is claimed.

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