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About HMRC Intermediaries

Introduced in 2015 by HMRC, all UK recruitment firms have a statutory requirement to report on all payments made (in relation to the supply of staff) where they don’t deduct employment taxes and NI at source.

In short, agencies need to report to HMRC any worker that falls outside their own PAYE payroll.

Agencies don’t have to include any details of workers who are their own employees or include any payment details where the payments have already been included as part of a PAYE Real Time Information (RTI) submission by any other organisation.

Report deadlines

You need to submit information quarterly. 

Reporting period 6 October to 5 January
Deadline date 5 February
Date you can remove a report by 5 May 

Reporting period 6 January to 5 April
Deadline date 5 May
Date you can remove a report by 5 August 

Reporting period  6 April to 5 July
Deadline date 5 August
Date you can remove a report by 5 November 

Reporting period 6 July to 5 October
Deadline date 5 November
Date you can remove a report by 5 February


You must send HMRC your report, or reports, by each reporting period’s deadline or you may receive a penalty. The deadline is one calendar month from the end of the reporting period.

You can select and remove a report after you have sent it. You can also upload and send more reports if you need to. You must do this before the next reporting period’s deadline.

If you remove all reports after a period’s deadline when the original deadline has passed and the period doesn’t have a report, you may receive a penalty for a late report, unless you:

  • upload and send a new report (or reports)
  • send a NIL report
  • tell HMRC you are no longer an intermediary

Details needed on report

  • Contractor’s name, address, date of birth, etc.
  • PAYE reference.
  • National Insurance number.
  • How the contractor was engaged during the period (i.e. was he/she working via a ltd company)
  • The duration of each assignment.
  • Details of the contractor’s limited company (e.g. company registered number).
  • How much was paid to the contractor.

Note: you will need to report any contract placements you've self-funded in addition to placements funded through Sonovate. The information you can download from your account will only contain information for the placements you've funded through Sonovate.

Downloading report information from your Sonovate account

Step one: login > Invoices >  HMRC Export

Step two: select reporting period 

Step three: complete information required and submit to HMRC

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