We received an agent update today stating that employment intermediary returns are due today. Has anyone been completing these forms for their clients as we are unsure who these apply to? Are they for Agencies only or does it also apply to any personal service companies that use sub-contractors to fulfil customer contracts? For example, company A provides services to company B. To improve timescales company A brings in a sub-contractor not covered by PAYE. This sub-contractor subsequently works on the contract provided to company B. Is company A required to submit an employment intermediary return? As timescales are understandably tight, any advice would be welcomed.