{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000.json",
  "id": "uksi/2000/727",
  "title": "The Social Security Contributions (Intermediaries) Regulations 2000",
  "short_title": "Social Security Contributions (Intermediaries) 2000",
  "long_title": "These Regulations, which come into force on 6th April 2000, make provision for ensuring that social security contributions payable in relation to employed earner’s employment remain payable notwithstanding the existence of arrangements whereby the services of the worker for another person (“the client\") are performed through another person (“the intermediary\") and not pursuant to a contract of employment between the worker and the client.",
  "citation": "S.I. 2000/727",
  "type": "uksi",
  "year": "2000",
  "number": "727",
  "version": "current",
  "date": "2000-03-13",
  "revised": true,
  "valid_from": "2026-04-06",
  "extent": "E+W+S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "part/1",
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      "number": "1",
      "heading": "Intermediaries – general provisions and workers' services provided to small clients",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
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    {
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      "parent": "part/1"
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      "path": "regulation/2A",
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      "number": "2A",
      "heading": "Definitions for the purposes of Part 1",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-2A",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
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      "heading": "Meaning of associate",
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      "parent": "part/1"
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    {
      "path": "regulation/3A",
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      "number": "3A",
      "heading": "Meaning of public authority",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-3A",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
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      "path": "regulation/4",
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      "number": "4",
      "heading": "Meaning of benefit",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/1"
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      "path": "regulation/5",
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      "heading": "Meaning of intermediary",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-5",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/5A",
      "kind": "regulation",
      "number": "5A",
      "heading": "When a client qualifies as small and has a UK connection for a tax year",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-5A",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/5B",
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      "number": "5B",
      "heading": "Duty on client to state whether it qualifies as small for a tax year",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-5B",
      "extent": null,
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    },
    {
      "path": "regulation/6",
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      "heading": "Provision of services through intermediary",
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    {
      "path": "regulation/7",
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      "heading": "Worker’s attributable earnings—calculation",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Worker’s attributable earnings—deemed payment",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Multiple intermediaries—general",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-9",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Multiple intermediaries—avoidance of double-counting",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Multiple intermediaries—joint and several liability",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Application of the Social Security (Categorisation of Earners) Regulations 1978 and the Social Security Contributions (Managed Services Companies) Regulations 2007",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-12",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/12A",
      "kind": "regulation",
      "number": "12A",
      "heading": "When a client qualifies as medium or large and has a UK connection for a tax year",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-12A",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Intermediaries – workers' services provided to public authorities or medium or large clients",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Engagements to which this Part applies",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-13",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Worker treated as receiving earnings from employment",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/14A",
      "kind": "regulation",
      "number": "14A",
      "heading": "Meaning of status determination statement",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-14A",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Conditions where intermediary is a company",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
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      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Conditions where intermediary is a partnership",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-16",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Calculation of deemed direct earnings",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-17",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Application of Social Security Contributions and Benefits Act 1992 to deemed employment",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-18",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Deductions from chain payments",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-19",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/20",
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      "number": "20",
      "heading": "Client-led status disagreement process",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-20",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/20A",
      "kind": "regulation",
      "number": "20A",
      "heading": "Duty for client to withdraw status determination statement if it ceases to be medium or large",
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      "extent": null,
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    },
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      "heading": "Information to be provided by worker or intermediary and consequences of failure",
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      "heading": "Prevention of double liability to national insurance contributions and allowance of certain deductions",
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      "extent": "E+W+S",
      "status": null,
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      "path": "regulation/24",
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      "heading": "Anti-avoidance",
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      "extent": null,
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      "number": null,
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      "kind": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/note",
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  "licence": "Open Government Licence v3.0",
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