Regulation 13 Engagements to which this Part appliesF1

(1)

Regulations 14 to 18 apply where—

(a)

an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for another person (“the client”),

F2(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party (“the intermediary”), F3...

(F4ca)

the client—

(i)

is a public authority, or

(ii)

is a person who qualifies as medium or large and has a UK connection for one or more tax years during which the arrangements mentioned in sub-paragraph (c) have effect, and

(d)

the circumstances are such that—

(i)

if the services were provided under a contract directly between the client and the worker, the worker would be regarded for the purposes of Parts I to V of the Contributions and Benefits Act as employed in employed earner’s employment by the client, or

(ii)

the worker is an office-holder who holds that office under the client and the services relate to that office.

(F51A)

But regulations 14 to 18 do not apply if—

(a)

the client is an individual, and

(b)

the services are provided otherwise than for the purposes of the client's trade or business.

(2)

The references in sub-paragraph (1)(c) to “third party” includes a partnership or unincorporated association of which the worker is a member.

(3)

The circumstances referred to in sub-paragraph (1)(d) includes the terms on which the services are provided, having regard to the terms of the contracts forming part of the arrangements under which the services are provided.

(4)

Holding office as a statutory auditor of the client does not count as holding office under the client for the purposes of sub-paragraph (1)(d).

Annotations

Textual amendments

F1: Part 2 inserted (incorporating regs. 13-23) (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(13)
F2: Reg. 13(1)(b) omitted (6.4.2021) by virtue of The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(9)(a)(i) (with reg. 5)
F3: Word in reg. 13(1) omitted (6.4.2021) by virtue of The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(9)(a)(ii) (with reg. 5)
F4: Reg. 13(1)(ca) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(9)(a)(iii) (with reg. 5)
F5: Reg. 13(1A) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(9)(b) (with reg. 5)

Notes on Part 2

Textual amendments

F2: Pt. 2 heading substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(8)(a) (with reg. 5)