Section 716B — Income Tax (Earnings and Pensions) Act 2003: Employment intermediaries to keep, preserve and provide information etc

Employment intermediaries to keep, preserve and provide information etc 716B 1 For purposes connected with Chapter 7 ... (treatment of workers supplied by agencies) or 11 (umbrella companies) of Part 2 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 (other than an individual mentioned in paragraph (a) or (b)) who makes or participates in 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.