As a reminder, employment agencies have until 5th August 2015 to ensure that they are complying with new rules from HM Revenue & Customs.
Announced in April, the new legislation requires any employment agency who supply two or more workers without operating a PAYE scheme, to report details of the payments made, on a quarterly basis. This means that on 5th August, the information for the first quarter of 6th April to 5th July, needs to be submitted using HMRC’s online services.
More detailed guidance can be found on the GOV.UK website, to see if it applies to you and whether you need to send a quarterly return.
Please note: This article is a commentary on general principles and should not be interpreted as advice for your specific situation.
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