HMRC has published guidance setting out the reporting obligations that employment intermediaries must follow when they do not operate a Pay As You Earn scheme. The guidance clarifies which intermediaries are subject to these requirements and what information they must submit to HMRC. This applies to organisations that supply workers to other businesses but do not directly operate PAYE systems. Intermediaries should review the guidance to ensure they are meeting their reporting responsibilities.
Source: HMRC (GOV.UK) – Read the original