{
  "url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/introduction.json",
  "legislation": "uksi/2026/388",
  "legislation_title": "The Social Security Contributions (Umbrella Companies) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "SOCIAL SECURITY\nMade 31st March 2026\nLaid before Parliament 1st April 2026\nComing into force 6th April 2026\nThe Treasury make regulations 1, 2, 3(1) to (3), 4, 5(1) to (11), 6, 7, 8 and 9 in exercise of the powers conferred by sections 4A(2C) and 175(4) and (5) of the Social Security Contributions and Benefits Act 1992 and sections 4A(2C) and 171(4) and (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.\nThe Commissioners for His Majesty’s Revenue and Customs make regulations 1, 3(4) and 5(12) in exercise of the powers conferred by section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and Article 7(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and now exercisable by them.\nThe Secretary of State and the Department for Communities concur in the making of regulations 1, 2, 3(1) to (3), 4, 5(1) to (11), 6, 7, 8 and 9.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 4. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30), amended by paragraph 289 of Schedule 1 to the Income Tax Act 2007 (c. 3) and modified by S.I. 2003/1874, 2007/2071 and 2026/341. Section 175(4) was amended, by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). Section 175(5) was substituted by paragraph 36 of Schedule 1 to the Social Security (Incapacity for Work) Act 1994 (c. 8)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 7. Section 4A was inserted by section 76 of the Welfare Reform and Pensions Act 1999, amended by paragraph 292 of Schedule 1 to the Income Tax Act 2007, and modified by S.I. 2003/1884, 2007/2072 and 2026/340. Section 171 was relevantly amended by S.I. 1994/1898 (N.I. 12)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1999 c. 2."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1999/671, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The functions of the Commissioners of Inland Revenue (“the former Commissioners”) were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, insofar as is appropriate in consequence of section 5, a reference to the former Commissioners (in whatever terms) in other enactments is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "“Department” is defined under section 170 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 as the Department of Health and Social Services for Northern Ireland. The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 were transferred to the Department for Social Development by S.R. 1999 No. 481. The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.))."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/388/introduction",
    "retrieved_at": "2026-10-28T21:03:01.292328+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."
}