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Agencies must make quarterly returns to HMRC giving details of all workers they do not pay through a PAYE/NIC scheme.  The return is a report (or reports) that must be sent to HMRC at least once every 3 months. For more information please visit:

https://www.gov.uk/government/publications/employment-intermediaries-reporting-requirements/what-this-means-for-an-intermediary

Do RSM submit the reports on my behalf?

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π Please note we can only submit reports to HMRC if we are your authorised agent.  Should you ask us to generate the return on your behalf but we are not your authorised agent we will provide you with an                    importable importable upload file.