Employment Intermediary Reporting

From 6th April 2015 you will be required to return details of all workers placed with clients where you don’t operate Pay As You Earn (PAYE) on the workers’ payments. The return is a report (or reports) that must be sent to HM Revenue and Customs (HMRC) once every 3 months.

The report requires that some additional information is captured for contractors who are not paid directly through PAYE.  To ensure that reporting data complies with HMRC we will provide a validation report to provide you with the opportunity to update the information, it is your responsibility to complete the information as accurately as possible and return to us prior to the provided deadlines.

If further information is required please visit the government website at


Reports must be received by HMRC no later than the provided dates undernoted, penalties apply for late submissions.

Reporting Period Deadline date Date you can replace a report by
6 April to 5 July 5 August 5 November
6 July to 5 October 5 November 5 February
6 October to 5 January 5 February 5 May
6 January to 5 April 5 May 5 August
…And continuing every tax quarter…

If your report is late, incomplete or incorrect you may be charged a penalty.
Automatic penalties are in place for non-compliance. These are given based on the number of offences in a 12-month period. These are:
• £250 – first offence
• £500 – second offence
• £1,000 – third and later offences

Submitting your report
Submissions can be made by either of the following two methods:-

1. Avin Accountants submit the reports on your behalf.

For a fee of £75 per quarter (first quarter will be free of charge) Avin Accountants will be able to make the submissions on your behalf if they are appointed as your authorised agents:

•         If Avin Accountants are already your authorised agent they will make the submissions on your behalf unless you instruct them not to or

•         If Avin Accountants are not currently your authorised agent and you would like to appoint them please email intermediary@avinaccountants.com  before the 5th August 2015.

2. Submitting your reports directly or through your current authorised agents.

•         Please refer to the guide for a reference on how to upload your submissions.

Want to find out more? Should you require any further assistance, Avin Accountants will be happy to help.

Call us on 01923 803358 or email on intermediary@avinaccountants.com