Employment Intermediaries – New HMRC Reporting Requirements

On 6 April 2015, the Income Tax (Pay As You Earn) (Amendment No 2) Regulations 2015 came into force. These aim to crack down on false self-employment and abuse of offshore working by introducing reporting and record-keeping requirements for employment intermediaries/recruitment agencies. The Regulations require employment intermediaries to submit to HM Revenue and Customs (HMRC) a quarterly […]

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