What this means for a client
Updated 26 July 2019
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An intermediary must operate Pay As You Earn (PAYE) on the worker鈥檚 payments if are met. This is part of the intermediaries reporting requirements.
Where the conditions do not apply, the intermediary may ask you to provide evidence to prove this was correct. You should only supply evidence that you consider is genuine and accurately reflects the worker鈥檚 engagement with you.
If you give an intermediary incorrect information, HMRC can treat you as the employer of the worker for Income Tax and National Insurance purposes.
1. More information
If you have any other questions about the service:
Telephone: 03000 555 995
8:30am to 4:30pm Monday to Friday
Please read Employment status for general status and intermediaries enquiries.