How to use the employment intermediaries template

Question 1

1. Format and layout

Accepted Answer

You must use the report template to provide HM Revenue and Customs (HMRC) with workers鈥� details. You must enter the information in the correct format.

You should use a fresh template for each report submitted so that data from previous reports cannot corrupt your latest report.

You鈥檒l be able to send reports that contain formatting errors and missing data but you may receive a penalty if your reports are late, incomplete or incorrect.

You must use the employment intermediaries service to upload and send your reports.

You can upload and send up to 13 reports at a time and as many reports as you need to throughout the reporting period. You can decide how frequently you upload and send your reports. This could be weekly, monthly, once for each period, or whatever fits in best with how you work.

Each report must:

contain employment intermediary information and at least 1 record of worker information
be an ODS or CSV file
be smaller than 20MB - you can split reports into many files and upload them
have a name that is 200 characters or less - there are no other rules on what to call your reports
only contain 1 sheet
not be password protected

You must not alter the layout of the template in any way that would change the order or content of:

column A, rows 1 to 6
row 7
columns A to Y, row 8

Image showing a section of a completed employment intermediaries report template.

Question 2

2. Employment intermediary details

Accepted Answer

You must include your full name, address and postcode in column B, rows 1 to 6.

鈥楨mployment intermediary name鈥� can include letters a to z, numbers, and any symbol except ` 卢娄 or a |, and must be between 1 and 120 characters.

The address lines can include letters a to z, numbers, and any symbol except ` 卢娄 or a |, and must be between 1 and 35 characters. Address lines 3 and 4 are optional.

鈥楨mployment intermediary postcode鈥� can only include letters, numbers and a space, and must be between 1 and 10 characters.

Question 3

3. Worker details

Accepted Answer

These are the personal details of the workers, including partners within a partnership and limited company directors, who personally provided their services to the client.

These details must be included no matter how many intermediaries are involved in supplying the worker to the client. The intermediary sending the report must get these details from the worker or from any other intermediary that supplied the worker.

You must include each worker鈥檚:

full name, address and postcode
National Insurance number - if they have one and you don鈥檛 know their date of birth and gender
date of birth and gender - if they don鈥檛 have a National Insurance number

3.1 Name

The worker forename, middle name (this is optional) and surname can only include letters a to z, a spaces, hyphens or apostrophes. Each entry must be between 1 and 35 characters.

3.2 Date of birth and gender

鈥榃orker date of birth鈥� and 鈥榃orker gender鈥� must be included if the worker doesn鈥檛 have a National Insurance number.

鈥榃orker date of birth鈥� must be in the format of dd/mm/yyyy, like 12/11/1980 for 12 November 1980. The date must be the day the report is uploaded or within the last 130 years.

鈥榃orker gender鈥� must be 鈥楳鈥� for male or 鈥楩鈥� for female. A worker may provide the gender that they identify with.

3.3 National Insurance number

鈥榃orker National Insurance number鈥� must be included if the worker has one. If they don鈥檛 have a National Insurance number, there must be a gender and date of birth. If there is a National Insurance number it must be formatted as 2 letters then 6 numbers then A, B, C, D or a space, without any spaces between the sections, like QQ123456C or QQ123456.

Don鈥檛 include a temporary National Insurance number like TN010190F for a female born on 1 January 1990. If the worker doesn鈥檛 have a National Insurance number, include their date of birth and gender in the suitable columns.

3.4 Address and postcode

The address lines can include letters a to z, numbers, and any symbol except ` 卢娄 or a |, and must be between 1 and 35 characters. Address lines 3 and 4 are optional.

鈥榃orker postcode鈥� can only include letters, numbers and a space, and must be between 1 and 10 characters.

If the worker鈥檚 address is not in the UK, enter the postal code for their address. If their address is in a country with no postal code system, like in the Republic of Ireland and Hong Kong leave the entry blank. You鈥檒l be told that this is a formatting error, but you can send your report with errors and won鈥檛 receive a penalty if HMRC can see from the remainder of the address why it was left blank.

Question 4

4. Engagement and payment details

Accepted Answer

Where there is more than one engagement with a client in a reporting period the payments should be combined into a single figure.

Where the worker鈥檚 services are provided on different occasions to more than one client in a reporting period, you can either:

combine the engagements into a single record with a single payment
provide a separate line and payment for each client

4.1 Why you didn鈥檛 operate PAYE on the worker鈥檚 payments

You must provide a reason why you or whoever has the contract with the worker didn鈥檛 operate PAYE on the worker鈥檚 payments. 鈥榃orker engagement details where the intermediary didn鈥檛 operate PAYE鈥� must be 鈥楢鈥�, 鈥楤鈥�, 鈥楥鈥�, 鈥楧鈥�, 鈥楨鈥� or 鈥楩鈥� where:

鈥楢鈥� is a self-employed contractor, like a sole trader
鈥楤鈥� is a self-employed contractor from a partnership
鈥楥鈥� is a self-employed contractor from a limited liability partnership
鈥楧鈥� is a worker from a limited company including personal service companies
鈥楨鈥� is a non-UK engagement for a worker supplied from a company, partnership or person from outside the UK
鈥楩鈥� is another party operated Pay As You Earn (PAYE) on the worker鈥檚 payments

If more than one option applies to a worker, select the one that best describes why PAYE wasn鈥檛 operated for the engagement.

For example, Fred is a web designer who runs his own limited company (D) and is also an employee of a design firm (F) who operate PAYE on his pay.

If Fred gets work through an intermediary and PAYE isn鈥檛 operated on his payments because he was engaged through his limited company, select D. You must include details of Fred鈥檚 limited company including the Companies House registration number. If Fred was engaged through his employer, select F. You don鈥檛 have to include details of his employer.

4.2 Unique taxpayer reference

You must include the 鈥榃orker unique taxpayer reference (UTR)鈥� when 鈥榃orker engagement details where the intermediary didn鈥檛 operate PAYE鈥� is 鈥楢鈥�, 鈥楤鈥� or 鈥楥鈥�. The UTR must be 10 numbers.

You don鈥檛 need to include a UTR for workers engaged through their own limited company or personal service company.

4.3 Start and end dates

You must include a 鈥楽tart date of engagement鈥� and, if there is one, an 鈥楨nd date of engagement鈥�. Both dates must be in the format of dd/mm/yyyy, like 10/04/2015 for 10 April 2015.

The start date is the first date that a worker provided their personal services to a client, for which they are paid. If engagements are combined into a single record, the start date included should be the start date of their first engagement.

The start date must always be included and be in the format of dd/mm/yyyy, like 10/04/2015 for 10 April 2015. The date must be the day the report is uploaded or in the past. The date may be before the start of the reporting period the report relates to if the engagement has never ended.

The end date must be included if the engagement has ended. This must be in the format of dd/mm/yyyy, like 08/05/2015 for 8 May 2015. The date must be:

the same as or after the start date
in the reporting period the report relates to

If you upload a report on or before a reporting period鈥檚 deadline, the date must be the day you upload the report or in the past.

If you pay the worker in a different period to when they worked, you can either include their details on the report about the period:

they worked in - if it鈥檚 before the deadline for sending your report
the payment was in and leave the end date blank

4.4 Payment and third party details

If 鈥榃orker engagement details where the intermediary didn鈥檛 operate PAYE is 鈥楢鈥�, 鈥楤鈥�, 鈥楥鈥�, 鈥楧鈥� or 鈥楨鈥� you must include:

鈥楢mount paid for the worker鈥檚 services鈥橽u003c/li>
鈥楥耻谤谤别苍肠测鈥橽u003c/li>
鈥業s this amount inclusive of VAT?鈥橽u003c/li>
鈥楴ame of party paid by intermediary for worker鈥檚 services鈥橽u003c/li>
鈥楢ddress line 1 of party paid by intermediary for worker鈥檚 services鈥橽u003c/li>
鈥楢ddress line 2 of party paid by intermediary for worker鈥檚 services鈥橽u003c/li>

If 鈥榃orker engagement details where the intermediary didn鈥檛 operate PAYE鈥� is 鈥楩鈥�, you don鈥檛 need to include this information.

For example, you have a contract with a client to supply 100 workers where:

20 workers are your employees - you operate PAYE on their payments
30 workers are from limited companies - you pay the limited company
50 workers are paid through an umbrella company

Your report to HMRC doesn鈥檛 include the 20 workers who are your employees. You operate PAYE on their payments and they鈥檒l be on your Real Time Information submission.

Your report must include the other 80 workers details because you didn鈥檛 operate PAYE on their payments.

The 30 limited company workers are option 鈥楧鈥� so you must include the payment and third party details and Companies House registration number. The 50 workers paid through an umbrella company are option 鈥楩鈥� so you don鈥檛 need to include this information.

Amount paid

鈥楢mount paid for the worker鈥檚 services鈥� is the total payment that you paid for the worker鈥檚 services in the period your report is for. This includes any expenses directly related to them providing their services and VAT.

The amount must:

be a positive value with 0, 1 or 2 decimal places, like 500, 500.1 or 500.10 or 0, 0.0 or 0.00 for zero pay
not include commas if 1000 or more, like 1789, 1789.4 or 1789.45

Amounts that have 0 or 1 decimal place will be edited so they have 2 decimal places. For example, 100 and 100.1 will become 100.00 and 100.10.

You may not know how much money the worker actually gets, but you will know how much money you paid to whoever supplied the worker to you. This may be another intermediary, limited company or personal service company, or the worker themselves.

Currency

鈥楥耻谤谤别苍肠测鈥� must be Great British pounds (鈥榎u003cabbr title="Great British pounds">GBP鈥�) or euros (鈥榎u003cabbr title="Euros">EUR鈥�), even if you paid the worker in another currency. You must convert the amount into one of the accepted currencies using HMRC鈥檚 latest exchange rates.

VAT

鈥業s this amount inclusive of VAT?鈥� must be 鈥榊鈥� for yes or 鈥楴鈥� for no. This is whether VAT has been charged on the payment.

If the worker鈥檚 organisation registers for VAT during a reporting period you can either:

enter 鈥榊鈥� even though it wasn鈥檛 for the whole period
have the worker on your report twice - once where VAT is 鈥楴鈥� and once where VAT is 鈥榊鈥� with the suitable start and end dates

Third party details

鈥楴ame of the party paid by intermediary for worker鈥檚 services鈥� is the full name or trading name of who you paid for the worker鈥檚 services. This may be the worker鈥檚 company or partnership.

If a payroll bureau (someone who compiles your payroll for you) is used to pay another party on the worker鈥檚 behalf, the name of the company or partnership should be reported, not the bureau.

The name of the party paid can include letters a to z, numbers, and any symbol except ` 卢娄 or a |, and must be between 1 and 120 characters.

The address lines can include letters a to z, numbers, and any symbol except ` 卢娄 or a |, and must be between 1 and 35 characters. Address lines 3 and 4 are optional.

鈥楶ostcode of party paid by intermediary paid for worker鈥檚 services鈥� is optional but can only include letters, numbers and a space, and must be between 1 and 10 characters.

4.5 Companies House registration number

鈥楥ompanies House registration number of party paid by intermediary for worker鈥檚 services鈥� must have an entry if 鈥榃orker engagement details where the intermediary didn鈥檛 operate PAYE鈥� is 鈥楧鈥�. You don鈥檛 need to include this if 鈥榃orker engagement details where the intermediary didn鈥檛 operate PAYE鈥� is 鈥楩鈥�.

The entry must be 2 letters and 6 numbers, or between 6 and 8 numbers, like:

AA123456
123456
1234567
12345678

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