New legislation, introduced in April 2015, requires businesses which supply two or more workers to a client without operating PAYE to report details of payments made to HMRC on a quarterly basis.

Anyone who supplies workers can check guidance to see if the new rules apply and whether they need to send in a quarterly return. The first quarter for 2015/16 which ended on 5 July 2015 was due to be submitted to HMRC by 5 August 2015 using HMRC’s online services.

Some employment intermediaries will not need to make a return, because they pass on workers’ details to a different intermediary, who goes on to supply the staff required. The intermediary who has the direct contract with the business client should make the return to HMRC.

The intermediary responsible for sending the report to HMRC should include:

• their full name, address and postcode
• the worker’s personal details
• the engagement and payment details