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

»Ê¹ÚÌåÓýapp requirement to report using the Template applies to agencies in the UK who are specified employment intermediaries.

»Ê¹ÚÌåÓýapp worker providing the services has also to be part of the UK tax system. Broadly speaking that is either:

• a UK resident who is working in the UK or abroad, or
• is not UK resident and working in the UK.

HMRC does not require Specified employment intermediary to report situations where non-residents work outside the UK.