From 6 April 2015, employment intermediaries are required to collect, store and report to HMRC the personal information of workers for whom they do not deduct PAYE and national insurance. This includes contractors operating through their own limited company. The Association of Independent Professionals (IPSE) and the Recruitment and Employment Confederation (REC) have jointly developed this factsheet to explain to contractors the information that is required.
Employment intermediaries are required to report the following:
Where can I go for further information?
IPSE Members: https://www.ipse.co.uk
REC Members: https://www.rec.uk.com/legal-resources/legal-guide