{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-22",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Consequences of providing fraudulent information",
  "text": "(1) Paragraph (2) applies if in any case—\n(a) a person (“the deemed employer”) would, but for this paragraph, be treated by regulation 14(3) as making a payment to another person (“the services-provider”), and\n(b) the fraudulent documentation condition is met.\n(2) Regulation 14(3) has effect in the case as if the reference to the fee-payer were a reference to the relevant person (or if more than one, the first relevant person) in relation to whom the fraudulent documentation condition is met, but\n(a) regulation 14(4) continues to have effect as if the reference to the fee-payer were a reference to the deemed employer, and\n(b) Step 1 of regulation 17(1) continues to have effect as referring to the chain payment to be made by the deemed employer.\n(3) Paragraph (2) has effect even though that may involve a services-provider being treated as both employer and employee in relation to the deemed employment under regulation 14(3).\n(4) “The fraudulent documentation condition” is that a relevant person provided any person with a fraudulent document intended to constitute evidence—\n(a) that the case is not an engagement to which this Part applies, or\n(b) that none of the conditions A to C in regulation 14 is met in the case.\n(4A) But where the fraudulent documentation condition would, ignoring this paragraph, be met as a result of the provision of a fraudulent document intended to constitute evidence that regulation 3 of the Social Security Contributions (Umbrella Companies) Regulations 2026 applies in relation to the services provided by the worker, that condition is to be treated as not met.\n(5) For the purposes of this regulation a “relevant person” is—\n(a) the services-provider,\n(b) a person connected with the services-provider,\n(c) if the intermediary in the case is a company, an office-holder in that company.\n(d) a person in the chain who fulfils the conditions as to residence and presence for liability to pay secondary Class 1 contributions prescribed under section 1(6)(a) of the Contributions and Benefits Act.",
  "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. 22(2) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(6)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 22(3) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(6)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 22(4A) inserted (6.4.2026) by The Social Security Contributions (Umbrella Companies) Regulations 2026 (S.I. 2026/388), regs. 1, 8"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 22(5)(d) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021 (S.I. 2021/308), regs. 1(3)(4), 3(6)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/727/regulation/22",
    "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."
}