ESM2155 | Employment Intermediary Reporting: Returns - Completing the Template - Name and Address and identity number of the worker

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

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

Regulation 84G (b)

Worker Details

Worker forename

Worker middle name

Worker surname

Worker address line 1

Worker address line 2

Worker address line 3 (Optional)

Worker address line 4 (Optional)

Worker postcode

Worker National Insurance number

Worker date of birth (dd/mm/yyyy)

Worker gender (m or f)

Worker UTR (where self-employed, partner-ship or limited liability partnership)

Guidance

The specified employment intermediary is required to provide on the template details of all workers supplied to an end client. This includes workers it pays directly and any workers hired through PSCs, Umbrella companies, partnerships and other structures. It must ensure that this information is obtained accurately from other intermediaries in the chain for inclusion in the return. The information includes:

• The Worker National Insurance Number (NINO) should be included but if the NINO is not available, the worker’s Date of Birth and Gender should be provided

• The Unique Taxpayer Reference (UTR) if self-employed or in any type of partnership. (Ltd company directors UTRs or any UTRs related to umbrella companies are NOT required).