»Ê¹ÚÌåÓýapp

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

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

»Ê¹ÚÌåÓýapp specified intermediary must keep and preserve the records it needs to complete the in-formation return.

»Ê¹ÚÌåÓýappse records have to be kept for not less than three years after the end of the tax year to which they relate.

»Ê¹ÚÌåÓýapp records will have a direct bearing on the categories A-F and the other information contained within the completed return.

This is important because those records will serve as the evidence why the specified intermediary did not deduct PAYE/NICs as an employer from payments that it made to workers who they supplied under, or in consequence of, their contract with an end client.

»Ê¹ÚÌåÓýappse records will typically include:

• Who was paid
• Details of how the amount notified was computed
• What evidence was collected which demonstrated the payments the worker received were included in an RTI return completed by another third party.

Any evidence to support a claim for having a reasonable excuse for any omitted data or late submission of a return.