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ESM2180 | Employment Intermediary Reporting: Territorial Issues

From HM Revenue & Customs · Employment Status Manual

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

The requirement to report using the Template applies to agencies in the UK who are specified employment intermediaries.

The worker providing the services has also to be part of the UK tax system. Broadly speaking that is either:

  • a UK resident who is working in the UK or abroad, or

  • is not UK resident and working in the UK.

HMRC does not require Specified employment intermediary to report situations where non-residents work outside the UK.