Income Tax (Earnings and Pensions) Act 2003 section 716B

Employment intermediaries to keep, preserve and provide information etc.

Section 716B gives HMRC the power to make regulations requiring employment intermediaries to keep records and provide information to HMRC in connection with agency worker rules and PAYE.

• HMRC can require employment intermediaries to keep and preserve specified information, records or documents for a set period, and to provide these to HMRC within set timeframes
• An employment intermediary is any person who arranges for an individual to work for, or be paid by, a third party
• An individual is considered to work for a person if they perform employment duties for that person (whether or not formally employed by them) or provide a service to that person
• The regulations may make different provision for different cases or purposes and may include consequential, supplementary or transitional provisions