ESM2090 - Employment Intermediary reporting: Meaning of Specified Employment Intermediary - more than one intermediary in the contractual chain
Regulation 84E Income Tax (Pay As You Earn) Regulations 2003
Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2015
Regulation 716B Income Tax (Pay As You Earn) Regulations 2003
There can be more than one intermediary in a contractual chain. The specified intermediary with the obligation to report to HMRC is the intermediary who contracts to supply the workers to the client - Intermediary 1:
