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The Social Security (Contributions) (Isle of Man) Order 2026
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- UK Statutory Instruments
- 2026 No. 795
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2.Unless the context otherwise requires, expressions in this Agreement shall...
3.The rules for the construction of Acts of Parliament and...
4.This Agreement: (a) shall not affect rights and obligations under...
6.Subject to paragraph 7, this Agreement shall apply also to...
7.Nothing in this Agreement shall be construed as requiring either...
16.Activities of a flight crew or cabin crew member performing...
19.A Government employee who is employed by the administrations of...
20.A Government employee employed by the administration of one Participant...
21.A Government employee employed by the administrations of both Participants...
23.A person who normally pursues an activity as a self-employed...
25.A person who normally pursues an activity as a self-employed...
26.A person who normally pursues an activity as an employed...
32.The competent authorities shall assist one another on any matter...
33.The competent authorities may, for the purposes of this Agreement,...
34.The competent authorities shall have a duty of mutual cooperation...
36.The competent authorities shall, without delay, provide or exchange all...
37.The competent authorities may agree procedures other than or in...
38.The competent authorities shall establish, if not already in place,...
39.Where the legislation of one Participant provides that any certificate...
40.Documents issued by a competent authority of one Participant showing...
41.A competent authority of one Participant shall not reject a...
43.Where one of the Participants wishes to use information or...
44.Unless disclosure is required under the legislation of a Participant,...
45.Where this Agreement provides for the transfer of personal data,...
47.Each Participant shall be responsible for managing its own part...
48.An electronic document sent or issued by an institution in...
49.An electronic document shall be considered valid if the computer...
51.Any declaration, request for review or reconsideration of a decision...
56.Where there is a difference of views under paragraph 55,...
57.Where in accordance with paragraph 55, determination is made that...
58.If necessary and where appropriate, the Participants shall between themselves...
60.The contribution concerned shall be recalculated once all the necessary...
61.Collection and Recovery of National Insurance Contributions
62.Enforceable decisions of the judicial and administrative authorities relating to...
63.Claims of a competent authority of one Participant (P1) shall...
64.For the purpose of this Article, the recovery of contributions...
69.In the event that this Agreement is terminated, the Competent...
1.That the United Kingdom continues to be responsible for the...
2.The competent authorities may decide a minimum amount of a...
8.Notwithstanding paragraph 7, the instrument permitting enforcement of the claim...
13.Dispute Concerning the Claim or the Instrument Permitting its Enforcement or regarding Enforcement Measures
14.Where the dispute concerns enforcement measures taken in Participant B,...
18.For the purposes of this Article, the provisions and procedures...
20.Participant A shall remain liable to Participant B for any...
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