{
  "url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Relevant Parties",
  "text": "(1) If the contract referred to in regulation 3(3)(a) is between the umbrella company and a person other than the client, the person referred to in regulation 3(3)(c)(i) is a relevant party.\n(2) The client is a relevant party if—\n(a) the contract referred to in regulation 3(3)(a) is between the umbrella company and the client, or\n(b) the person referred to in regulation 3(3)(c)(i)—\n(i) is connected, within the meaning of section 993 of the Income Tax Act 2007 (meaning of “connected” persons), with the umbrella company, or\n(ii) is not resident in the United Kingdom.\n(3) In a case where—\n(a) both the client and the person referred to in paragraph (3)(c)(i) of regulation 3 are not resident in the United Kingdom,\n(b) the provision of the services or payment or other consideration for the services is a consequence of a series of contracts involving other persons, other than the worker, and\n(c) at least one of those persons is resident in the United Kingdom,\nthe person who is resident in the United Kingdom and is closest, by reference to that series of contracts, to the client is a relevant party.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/388/regulation/4",
    "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."
}