| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Client2 Employer1 Any Person1 Responsible Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Client — also bound by 62 other Acts

Construction (Design and Management) Regulations 2015 32 duties

The Building (Higher-Risk Buildings Procedures) (Wales) Regulations 2025 19 duties

Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 17 duties

Building Regulations (Northern Ireland) 2012 14 duties

Building Regulations 2010 12 duties

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Responsible Person — also bound by 108 other Acts

MH(CT)(S)A 2003 30 duties

Climate Change Levy (General) Regulations 2001 24 duties

Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 21 duties

The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 21 duties

The Offshore Installations (Safety Case) Regulations 2005 19 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Intermediaries – general provisions and workers' services provided to small clients

3 of 16 sections shown

s.005 Duty on client to state whether it qualifies as small for a tax year Regulated

Confirm your 'small business' status if requested by a contractorClient

s.010 Multiple intermediaries—avoidance of double-counting Regulated

Reduce payments to avoid double-counting social security contributionsEmployer

s.011 Multiple intermediaries—joint and several liability Regulated

Ensure all intermediaries pay correct NI contributions for workersAny Person

13 other sections in this Part — procedural and definitional

s.002 Interpretation

s.003 Meaning of associate

s.004 Meaning of benefit

s.005 Meaning of intermediary

s.006 Provision of services through intermediary

s.007 Worker’s attributable earnings—calculation

s.008 Worker’s attributable earnings—deemed payment

s.009 Multiple intermediaries—general

s.012 Application of the Social Security (Categorisation of Earners) Regulations 1978 and the Social Security Contributions (Managed Services Companies) Regulations 2007

s.definitions for the purposes of part 1 Definitions for the purposes of Part 1

s.meaning of public authority Meaning of public authority

s.when a client qualifies as medium or large and has When a client qualifies as medium or large and has a UK connection for a tax year

s.when a client qualifies as small and has a uk conn When a client qualifies as small and has a UK connection for a tax year

Part 2

Intermediaries – workers' services provided to public authorities or medium or large clients

2 of 14 sections shown

s.020 Duty for client to withdraw status determination statement if it ceases to be medium or large Regulated

Withdraw status determination statement if you become a small businessClient

s.021 Information to be provided by worker or intermediary and consequences of failure Regulated

Provide IR35 status information to the potential employerResponsible Person

12 other sections in this Part — procedural and definitional

s.013 Engagements to which this Part applies

s.014 Worker treated as receiving earnings from employment

s.015 Conditions where intermediary is a company

s.016 Conditions where intermediary is a partnership

s.017 Calculation of deemed direct earnings

s.018 Application of Social Security Contributions and Benefits Act 1992 to deemed employment

s.019 Deductions from chain payments

s.020 Client-led status disagreement process

s.022 Consequences of providing fraudulent information

s.023 Prevention of double liability to national insurance contributions and allowance of certain deductions

s.024 Anti-avoidance

s.meaning of status determination statement Meaning of status determination statement

1 other provision

s.001 Citation, commencement and effect

Help complying

Guvnor’s practical routes through this instrument.

Understanding construction tax obligations

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CIS registration does not determine employment status

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1 more guide that reference this instrument

Construction tax compliance - how CIS, VAT, CITB, and PAYE work together

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.