HMRC have published more details on the information that employment intermediaries will be obliged to provide from next month.
Staffing agencies and similar firms will have to submit an online report to the Revenue every three months, providing details of supply workers for whom they do not operate PAYE on payments.
The first report is for the period 6 April to 5 July, and must reach HMRC by 5 August. A template is included in the official guidance, along with instructions on how to complete the form.
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Edition in summary
Taxpayers can now sign up online for the new tax break for married couples and people in civil partnerships.
Web users can register at any point in the tax year and still receive the full benefit of the relief, which takes effect from April.
It permits a person who does not pay tax to transfer up to £1,060 of his or her personal allowance to a spouse or civil partner. Couples can claim the relief if all the following conditions apply.
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Employers will not incur penalties for delays of up to three days in filing PAYE information, HMRC have confirmed.
There will be no changes to the submission deadlines, and employers with fewer than 50 employees will still be subject to late-filing fines from 6 March. But late-payment sanctions will be reviewed on a risk-assessed basis, rather than issued automatically.
The Revenue intends to next month close about 15,000 PAYE schemes that have not made a report since April 2013 and appear to have ceased, in an effort yo prevent unnecessary penalties being issued.
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