APSCo receives clarification re Employment Intermediaries

APSCo receives clarification re Employment Intermediaries reporting

24 April 2015

APSCo have enquired and received clarification from HMRC in respect of the confusion that surrounded the employment intermediary reporting requirements for agencies where an agency worker is working through an Umbrella Company.

They have also confirmed that payment information will not be required when this is the case.

The confusion arose because on the face it more than one category could apply when reporting where an agency worker has been paid not through an agency’s own PAYE scheme.

The possible choices are:

A - Self Employed

B - Partnership

C - Limited liability partnership

D - Limited company

E - Non UK engagement

F - Another party operated PAYE on the worker’s payments

Both D and F would be true for a worker paid through an umbrella company but HMRC have stated that D is the correct choice.

APSCo are quote as saying: “We have had confirmation from HMRC that there is no legal obligation to report the payment – just the worker identity details, the company name, address and registration number, and the start/end dates of the assignment,”

For further information please contact Umbrella-Company Ltd on 0800 121 6513 or email team@umbrella.co.uk