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Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2015

Regulation 84E Income Tax (Pay As You Earn) Regulations 2003

»Ê¹ÚÌåÓýapp obligation to make the electronic return to HMRC falls on a “Specified employment intermediaryâ€�.

A “Specified employment intermediary� exists if the following conditions are met:

• the employment intermediary is an agency within the meaning in section Part 2 Chapter 7 section44 ITEPA 2003 - see ESM2033.

• more than one person provides services to a client under, or in consequence of, a con-tract between the employment intermediary and one or more clients

• the employment intermediary makes one or more payments (including payments to third parties) in respect of, or in connection with the services provided by one or more individual that -

• is required by regulation 67B Income Tax (Pay As You Earn) Regulations 2003 to be included in a Real Time Information (RTI) return but the person has been omitted; or
• is not required to be included in an RTI return when the payment is made be-cause the worker is not an employee or required to be treated as an employee for tax & NICs purposes.
• the worker’s services are provided in the UK - or if the services are provided overseas, that the person is resident in the UK.

None of this applies if the worker is employed exclusively on the UK Continental Shelf.