# The Social Security Contributions (Intermediaries) Regulations 2000, Regulation 5A: When a client qualifies as small and has a UK connection for a tax year


(1) For the purposes of this Part a person qualifies as small for a tax year if the person qualifies as small for that tax year under sections 60A to 60G of ITEPA 2003.
(2) For the purposes of this Part a person has a UK connection for a tax year if the person 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.

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Source: https://www.legislation.gov.uk/uksi/2000/727/regulation/5A (the official version)
Page: https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.