With effect from 6 April 2015 intermediaries or agencies
supplying workers to an end user are required to submit quarterly
returns to HMRC where payments have not been subject to PAYE and
NIC. The first return is due to be submitted by
5th August 2015. There are statutory penalties of
up to £1,000 for late reports, with possible tax-based penalties
for incomplete or incorrect returns.
Ongoing problems with the HMRC ERS online service mean that the
deadline for filing 2014/15 annual returns will be extended.