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Quarterly report by employment intermediaries
Since 6 April 2015 employment agencies and other intermediaries have been required to make quarterly reports of payments made directly to workers or via partnerships, LLPs and companies where no tax has been deducted from the payments.
HMRC have recently updated their guidance to intermediaries to make it clear that, where an employment intermediary has supplied no workers in a specific quarter, a “nil report” must still be filed by the reporting period's deadline.
Separate HMRC guidance on how to use the employment intermediaries online report template has also been updated.