Model form 7 - Information Sharing Agreement

Use this form if you’re the ‘Specified Intermediary’ responsible for reporting to HMRC on your contractors who aren’t paid via PAYE. This can include personal services companies, intermediaries including CIS , partnerships, other corporate entities or sole traders. 

• You’ll be the ‘Specified Intermediary’ if you’ve got the contractual relationship with the client
• Reporting on non-PAYE contractors helps the government to monitor compliance with tax laws
• To get the necessary information, you might need to get personal data about the contractor from third party suppliers if your supply chain is long. All parties processing personal data must comply with data protection laws
• See the deadlines for reporting on the government guidance.