The intermediary that has the contract with the end user (client) of the worker’s services is responsible for sending the report.
Employment Intermediaries: reporting requirements
3 October 2014
HM Revenue and Customs (HMRC) have published draft regulations about the reports which employment intermediaries will need to send with details of workers they place with clients who are neither direct employees nor being treated as employees. The draft reporting regulations issued by HMRC show the information employment intermediaries will need to send to HMRC from July 2015. They are open for consultation until 25 November 2014.
Employment intermediaries: reporting obligations
4 December 2014
The Institute of Chartered Accountants in England and Wales (ICAEW) have published their comment on the draft secondary legislation about employment intermediaries - The Income Tax (Pay As You Earn) (Amendment No X) Regulations 2015 - published by HMRC on 1 October 2014. In their response ICAEW say that their main concern is “the enormous burden that will be faced by affected businesses given the practical and legal difficulties in complying with the reporting obligations” in the draft legislation. “Not only will many of the proposed reporting obligations be impossible to meet (eg, not every worker will have a UTR) but some information requirements seem unnecessary (eg, reporting for three years after the last transaction).”
ICAEW also express major concerns about the security of personal data.
Employment Intermediaries: Consultation on travel and subsistence expenses
17 December 2014
HMRC is seeking views on the use of overarching contracts of employment by employment intermediaries in the temporary labour market, and in particular on proposals to restrict relief for travel and subsistence costs. The consultation document notes that there is evidence that some businesses in this part of the labour market are seeking to avoid paying employment taxes, including National Insurance, for their workers. HMRC are especially concerned about arrangements which mean that some people are able to benefit from tax relief on home to work travel expenses that is not generally available to others.
The consultation is open until 10 February 2015.
CIPP comment The CIPP Policy Team will be reviewing this consultation document, and if appropriate will seek members’ views in due course.
CIPP Policy News Journal
08/04/2015, Page 304 of 521
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