ITEPA 2003, s. 716B (Employment intermediaries to keep, preserve and provide information, etc) was inserted by Finance Act 2014. It provides that for purposes connected with Part 2, Ch. 7 (treatment of workers supplied by agencies) or Part 11 (PAYE), HMRC may by regulations make provision for, or in connection with, requiring a specified employment intermediary:

(a)to keep and preserve specified information, records or documents for a specified period;

(b)to provide HMRC with specified information, records or documents within a specified period or at specified times

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