Employment intermediaries reporting requirements
Find guidance about the reports that intermediaries need to send to HMRC where they do not operate Pay As You Earn.
Documents
Details
An intermediary is any person who makes arrangements for an individual to work for a third party or pay for work done for a third party. An employment intermediary is also known as an agency.
Intermediaries must:
- report details of all workers they place with clients where the intermediary does not operate Pay As You Earn (PAYE) on the workers’ payments
- send the reports to HMRC at least once every 3
months.months
You can decide how often you upload and send your reports. For example, this could be weekly, monthly, once for each period.
The intermediary that has the contract with the client is responsible for sending the reports.
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Create reports using HMRC’s report template.
You do not have to send HMRC reports if all the following statementstatements are true. You:
- are a UK employer
- supply workers to provide their services to end clients and nobody else is involved
- operate PAYE when you pay those workers
HMRC has consulted with intermediary representatives and has listened and responded to many of the concerns raised around the information to be included in the report. Where possible, HMRC has changed the final reporting requirements to reduce the regulatory burden.
Updates to this page
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We have updated section 4.3 the HTML attachment 'What this means for an intermediary' with a link to new content for appealing penalties.
Update history
2026-07-30 10:03
Guidance on ‘How to sign in’ has been updated in the ‘What this means for an agent’ attachment.
2025-05-12 10:04
We have updated section 4.3 the HTML attachment ‘What this means for an intermediary’ with a link to new content for appealing penalties.