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ITEPA Legislation

From 6th April 2015, changes in legislation requires Employment Businesses such as Raeburn (referred to as Intermediaries) to collect, store and report to HMRC the personal information of workers for whom they do not deduct PAYE and National Insurance. This includes Contractors operating through their own Limited Company and through Umbrella Companies.

What is the Legislation and why was it Introduced

ITEPA - The Income Tax (Pay as you Earn) (Amendment No.2) Regulations 2015 took effect on 6th April 2015 and gives HMRC information that enables it to decrease false self-employment and abuse of offshore working.

Obligations of the Intermediary

Raeburn is under a statutory obligation to upload and send HMRC a report that contains the information below once every 3 months using an online service.
  • The Name and Registered Address of your Limited Company / Umbrella Company 
  • The Companies House Registration Number for your Limited Company / Umbrella Company 
  • Your First Name and Surname 
  • Your Private Address (where you live) 
  • Your National Insurance Number 
  • Your Gender 
  • Your Date of Birth 
  • The Start and End Date of your Assignment 
  • The Amount paid to your Limited Company / Umbrella Company for the Services you provide 
  • Currency of Payments 
  • Whether the amount is inclusive of VAT Worker Unique Taxpayer Reference (UTR) In the case of Workers working through an Umbrella Company, whether you have been paid as an employee or as self employed by the Umbrella Company, that is whether the Umbrella Company has deducted PAYE and NICs.

Subcontracted Work

If you subcontract any of the work under the Contract for Services with Raeburn, you are required to provide the above details for all of the workers who have performed work under your engagement.

Changes to Details

If your details change, for example you change your address or start working through a different company, you must inform Raeburn immediately to allow us to update our records and ensure we are reporting the correct details to HMRC.
Further Information Further information is available by following this link: https://www.gov.uk/government/publications/employment-intermediaries-reporting-requirements