HMRC clarification on Agency Reporting

Green Lantern has received a number of enquiries as to the information that should be contained with the new reports required to be submitted by recruitment companies to HMRC.  Green Lantern work hand in hand with Professional Passport who have directly sought HMRC clarification on Agency Reporting and their responses are below:

Q: What category should an umbrella be reported under?

A: Either D or F would be acceptable. F is most accurate for most Umbrellas – but to simplify matters we have said that where a person could plausibly tick two categories, say D Limited company and F PAYE operated elsewhere they can tick the higher of the two values.

Q: Can you confirm whether the fines are applied to the report or to each incorrect line on the report?

A: There are automatic penalties for failure to submit the report each quarter. There will be manually imposed penalties for incorrect and incomplete returns – we have yet to announce the details but will be taking a proportionate approach.

Q: Where a worker carries out 3 assignments in a week at different clients should each of these be reported as a separate line on the report and not a collective per worker. So a worker, such as a supply teacher, who works at 12 different schools during a reporting period do they need to have 12 lines on the report, one for each assignment or one line with the total?

A: The report was designed to enable this level of detail but there is no legal requirement to. The regulations simply require a report of the aggregate total for worker for the quarter. Following representations during consultation the requirements were simplified.

Should you have any further queries in relation to the reporting, please contact us here at Green Lantern on 0207 164 2116 and our expert team will assist.