{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-21",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-21.json",
  "legislation": "uksi/2000/727",
  "legislation_title": "The Social Security Contributions (Intermediaries) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Information to be provided by worker or intermediary and consequences of failure",
  "text": "(1) In the case of an engagement to which this Part applies, the relevant person must inform the potential deemed employer of which one of the following is applicable—\n(a) that one of conditions A to C in regulation 14 is met in the case,\n(b) that none of conditions A to C in regulation 14 is met in the case.\n(2) If the relevant person has not complied with paragraph (1), then for the purposes of regulation 14(1), one of conditions A to C in regulation 14 is to be treated as met.\n(3) In this regulation—\n“relevant person” means the worker or, in a case where the worker has not complied with paragraph (1), the intermediary;\n“the potential deemed employer” is the person who, if one of conditions A to C in regulation 14 were met, would be treated as making a payment of deemed direct earnings to the worker under regulation 14(3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 21(1) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(5)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 21(2) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(5)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 21(3) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(5)(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 21 heading inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(5)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/727/regulation/21",
    "retrieved_at": "2026-10-29T09:17:53.657048+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}