Regulation 6 Provision of services through intermediary

an individual (“the worker") personally performs, or is under an obligation personally to perform, services F2for another person (“the client"), F3who is not a public authority

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

the client either qualifies as small for a tax year or does not have a UK connection for a tax year,

the performance of those services by the worker is carried out, not under a contract directly between the client and the worker, but under arrangements involving an intermediary, and

the circumstances are such that, had the arrangements taken the form of a contract between the worker and the client, 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.

there exists a contract between the client and the worker, or

the worker is the holder of an office with the client.

the client concerned is an individual, and

the services concerned are performed otherwise than for the purposes of the client's business.

the worker is treated, for the purposes of Parts I to V of the Contributions and Benefits Act, and in relation to the amount deriving from relevant payments and relevant benefits that is calculated in accordance with regulation 7 (“ the worker’s attributable earnings"), as employed in employed earner’s employment by the intermediary, and

the intermediary, whether or not he fulfils the conditions prescribed under section 1(6)(a) of the Contributions and Benefits Act M1 for secondary contributors, is treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings,