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Comment: Updated RSM InTime

Please see HMRC page for this report: https://www.gov.uk/government/publications/employment-intermediaries-reporting-requirements

RSM InTime provides the facility to produce a report formatted for the HMRC Employment Intermediary Report.  In order to use this report you should ensure you:

  • Categorise your contractors correctly.  You should contact HMRC if you are uncertain on a workers status.  If you require specialised advice please contact the Business Development team who can put you in touch with RSM's Employment Consulting Group.
  • Capture the mandatory contractor information
  • Mark contractor invoices as paid in a timely manner.  If you are using the Payments Module the payment date will automatically be set when generate the payment file.  If you are not using the RSM InTime payment module then you will need to manually mark invoices as paid from the relevant invoice search screen.
  • Regularly check the validation report to ensure that you have captured the mandatory information.

If you supply contractors to an intermediary then you can mark that RSM InTime Client as an intermediary.  The intermediary report can be run for each client who is marked as an intermediary OR you run the report for all standard, i.e. not intermediary, clients.  While RSM InTime allows you to produce a report for an Intermediary, it is your responsibility to cover off and data protection issues with both your client and contractors before sending this data to another party.

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The engagement type of Z is provided so that you can exclude contractors who you deem should not be reported to the HMRC.  Please refer to the HMRC for futher further details.

This information is captured for each of your contractors as shown on the screen-shots below

RSM InTime will not enforce entry of these items even though they are mandatory in the report.  This limits the amount of information that must be captured up-front.

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If you have a client who you wish to treat as an intermediary, you should edit the client and tick the intermediary tickbox tick box as shown below.

Validating and Running the Report

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Before downloading the report you must run the validation.  In the example above InTime above RSM InTime has responded with three four validation messages.  The first two is a warning message.  This is showing that there is an invoice which was due for payment in the period but it has not been paid.  

The other three validation messages are shown as errors since mandatory information is missing.  This would cause a validation error when the file is uploaded to HMRC although you should still be able to submit the file.

The third error is a warning message.  This is showing that there is an invoice which was due for payment in the period but it has not been paid. The report can be downloaded after the validation has run.  You may choose to download the report even if it contains errors.  We strongly recommend that you do not submit the report if it contains errors as this may result in you receiving fines from HMRC.  Do not re-save your file from Excel after you have downloaded it.  Excel may affect the formatting in the CSV if you save and this may introduce formatting errors.

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Once you have generated your report from RSM InTime you will need to upload that file to the Government Gateway.  Login using your credentials and navigate to the file upload section of the employment intermediaries section.  You should see a page as shown below.

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You should then follow the instructions and send your file.

Intermediary Reporting Process Video

Here is a short video on Intermediary Reporting within InTime and how to produce the required information for HMRC.

Click here to view video in Full Screen.

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Frequently Asked Questions

  • Why do I get address validation problems?
    The HRMC require two address lines.  These don't have to be in street 1 and street 2 in RSM InTime.  If street 2 is empty then RSM InTime will use the town or the county. 

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'Make Leaver' is one of the options in the drop-down to the right of the Edit button in the Profiles - Workers screen. The role to make a worker a leaver is not a standard role for an administrator and needs to be added to their profile by another adminstrator administrator who already has the role.

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