employment intermediaries reporting Articles

APSCo receives clarification re Employment Intermediaries

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.