Part 13

Supplementary provisions

Employment intermediaries: information powers

Employment intermediaries to keep, preserve and provide information etc
716B
1
For purposes connected with Chapter 7 of Part 2 (treatment of workers supplied by agencies) or Part 11 (
PAYE
), the Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for, or in connection with, requiring a specified employment intermediary—
a
to keep and preserve specified information, records or documents for a specified period;
b
to provide Her Majesty's Revenue and Customs with specified information, records or documents within a specified period or at specified times.
2
An “employment intermediary” is a person who makes arrangements under or in consequence of which—
a
an individual works, or is to work, for a third person, or
b
an individual is, or is to be, remunerated for work done for a third person.
3
For the purposes of subsection (2), an individual works for a person if—
a
the individual performs any duties of an employment for that person (whether or not the individual is employed by that person), or
b
the individual provides, or is involved in the provision of, a service to that person.
4
In subsection (1) “
specified
” means specified or described in regulations made under this section.
5
Regulations under this section may—
a
make different provision for different cases or different purposes, and
b
make incidental, consequential, supplementary or transitional provision or savings.
S. 716B and cross-heading inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 18(1)