The latest intermediaries’ quarterly reporting period finished on 5 April 2017.

To avoid a penalty for late return, reports need to be submitted to HMRC by 5 May 2017. If you have previously submitted returns but have not supplied more than one worker this quarter (including if you’ve supplied none), you need to tell HMRC by submitting a ‘nil’ report.

If you have previously submitted a return but are no longer an employment intermediary, you also need to tell HMRC. If your report is late you will automatically be charged a penalty, the scale of which is based on the number of offences in a 12-month period.

The amounts are £250 for a first offence, £500 second offence, and £1,000 for a third and later offences.