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LPOG5730 | Employment Intermediaries and Umbrella Companies: Intermediary Reports

From HM Revenue & Customs · Labour Provider Guidance

From 06 April 2015 ‘specified intermediaries’ must make a quarterly return of all workers they place with a client and for whom they don’t operate PAYE.

A specified intermediary is a person or business who makes arrangements for someone to work for a third person that:

  • Has a contract with the client (End user of the labour)

  • Provides more than one worker’s services to a client because of the contract with that client

  • Provides the worker’s services in the UK; or if the services are provided overseas, the worker is resident in the UK

  • Makes one or more payments for the services.

Penalties are chargeable for returns filed late, non-filing of a report and incorrect reports. Further details can be found at ESM2070 or on Gov.UK