# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 84E: Specified employment intermediaries

Extent: E+W+S+N.I.

An employment intermediary is a specified employment intermediary if at any time during a tax quarter—
(a) the employment intermediary is an agency;
(b) more than one individual provides services to a client under or in consequence of a contract between the employment intermediary and one or more clients;
(c) those services are not provided exclusively on the United Kingdom continental shelf; and
(d) the employment intermediary makes one or more payments in respect of, or connected with, the services provided by one or more individuals that—
(i) is required by regulation 67B to be included in a return delivered to HMRC by the employment intermediary when the payment is made but has not been (“a reporting failure”); or
(ii) is not required by regulation 67B to be included in a return delivered to HMRC by the employment intermediary when the payment is made because the individual is not an employee or treated as an employee under regulation 10 (“no reporting requirement”).

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/84E (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-84E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.