Legal obligation for agents to report contractor NI numbers to the Revenue.

[thecolour]

Dear board

I have been offered a six month contract. The recruiter has asked for my NI number, to which I responded "Do one". However, they insisted that they have a legal obligation as "an intermediary" to collect this information for our dear Inland Rev. This page was sent to be by way of justification: What this means for an intermediary - GOV.UK

Apparently this has become a requirement in the past 24 months, but it's the first time (in 15 years of contracting) that someone has asked me for NI number.

1. Does this mean we are required to submit NI number when taking a contract?
2. If not what IR35 implications does this have if any?

Thank you in advance.

[DaveB]

Dear board

I have been offered a six month contract. The recruiter has asked for my NI number, to which I responded "Do one". However, they insisted that they have a legal obligation as "an intermediary" to collect this information for our dear Inland Rev. This page was sent to be by way of justification: What this means for an intermediary - GOV.UK

Apparently this has become a requirement in the past 24 months, but it's the first time (in 15 years of contracting) that someone has asked me for NI number.

1. Does this mean we are required to submit NI number when taking a contract?
2. If not what IR35 implications does this have if any?

Thank you in advance.

1. Yes
2. None

It's a reporting obligation on the agency, nothing to do with your contract terms and condition or IR35. It's intended to cut down on agencies and others bodies claiming staff are self employed in order to avoid Employers NI and having to run PAYE.

It has no impact on IR35 as they have to report on all workers supplied, be they employees, temps, contractors or anything else.

It was introduced in 2014 : Employment intermediaries: reporting requirements - GOV.UK

[thecolour]

It's a reporting obligation on the agency, nothing to do with your contract terms and condition or IR35.

Thank you DaveB.

This is the first time I have ever come across this I must admit. The concern for me is that the wording in the guidelines:

You must send a report to HMRC if at any time in a reporting period the following conditions all apply. You:

* are an agency or intermediary that supplies the services of individuals to a client

I run a Personal Services Company (PSC). The agency is therefore not sending an individual. It's all seems very inside IR35-ish to me.

However, further down there is this:

One-person limited companies, or personal service companies (PSC), that only supply a client with one worker don’t have to send reports to HMRC.

If the worker is supplied through an intermediary they will be included in the report the intermediary that has the contract with the end client sends to HMRC.

[northernladuk]

to which I responded "Do one".

I bet you didn't.

A quick google would have answered your question.
Contractor Doctor: Why are agencies requesting National Insurance (NI) numbers?

[thecolour]

I bet you didn't.

A quick google would have answered your question.
Contractor Doctor: Why are agencies requesting National Insurance (NI) numbers?

Not that exact phrase, no.

Thanks, apologies should have read up on this before posting.