The Social Security Contributions (Intermediaries) Regulations 2000
1 Citation, commencement and effect
Part 1 Intermediaries – general provisions and workers' services provided to small clients
2 Interpretation
2ADefinitions for the purposes of Part 1
3 Meaning of associate
3AMeaning of public authority
4 Meaning of benefit
5 Meaning of intermediary
5AWhen a client qualifies as small and has a UK connection for a tax year
5BDuty on client to state whether it qualifies as small for a tax year
6 Provision of services through intermediary
7 Worker’s attributable earnings—calculation
8 Worker’s attributable earnings—deemed payment
9 Multiple intermediaries—general
10 Multiple intermediaries—avoidance of double-counting
11 Multiple intermediaries—joint and several liability
12Application of the Social Security (Categorisation of Earners) Regulations 1978 and the Social Security Contributions (Managed Services Companies) Regulations 2007
12AWhen a client qualifies as medium or large and has a UK connection for a tax year
Part 2 Intermediaries – workers' services provided to public authorities or medium or large clients
13Engagements to which this Part applies
14Worker treated as receiving earnings from employment
14AMeaning of status determination statement
15Conditions where intermediary is a company
16Conditions where intermediary is a partnership
17Calculation of deemed direct earnings
18Application of Social Security Contributions and Benefits Act 1992 to deemed employment
19Deductions from chain payments
20Client-led status disagreement process
20ADuty for client to withdraw status determination statement if it ceases to be medium or large
21Information to be provided by worker or intermediary and consequences of failure
22Consequences of providing fraudulent information
23Prevention of double liability to national insurance contributions and allowance of certain deductions
24Anti-avoidance

2000 No. 727

SOCIAL SECURITY

The Social Security Contributions (Intermediaries) Regulations 2000

Made

Laid before Parliament

Coming into force

The Treasury, with the concurrence of the Secretary of State for Social Security, in exercise of the powers conferred on them by sections 4A, 122(1) and 175(1A), (2) to (4) of the Social Security Contributions and Benefits Act 1992M1 and of all other powers enabling them in that behalf, and the Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999M2 and of all other powers enabling them in that behalf, hereby make the following Regulations:C1

Annotations:
Modifications etc. (not altering text)
Marginal Citations
M1

1992 c. 4. Section 4A was inserted by section 75 of the Welfare Reform and Pensions Act 1999 (c. 30). Section 122(1) is cited because of the meaning ascribed to the word “prescribe". Section 175 was amended by paragraph 29 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).