Section 716B | Employment intermediaries to keep, preserve and provide information etc ^F1

(1)For purposes connected with Chapter 7 ... (treatment of workers supplied by agencies) or 11 (umbrella companies) of Part 2 or Part 11 (PAYE), the Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for, or in connection with, requiring a specified employment intermediary—^F2

(a)to keep and preserve specified information, records or documents for a specified period;

(b)to provide Her Majesty's Revenue and Customs with specified information, records or documents within a specified period or at specified times.

(2)An “employment intermediary” is a person (other than an individual mentioned in paragraph (a) or (b)) who makes or participates in arrangements under or in consequence of which—^F3F4

(a)an individual works, or is to work, for a third person, or

(b)an individual is, or is to be, remunerated for work done for a third person.

(3)For the purposes of subsection (2), an individual works for a person if—

(a)the individual performs any duties of an employment for that person (whether or not the individual is employed by that person), or

(b)the individual provides, or is involved in the provision of, a service to that person.

(4)In subsection (1) “specified” means specified or described in regulations made under this section.

(5)Regulations under this section may—

(a)make different provision for different cases or different purposes, and

(b)make incidental, consequential, supplementary or transitional provision or savings.