UK Statutory Instrument 2000 United Kingdom

Social Security Contributions (Intermediaries) Regulations 2000

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At a glance

Enforced by

HMRC

What's here

5 compliance obligations, 2 practical guides · 1 journey

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Client 2
  • Employer 1
  • Any Person 1
  • Responsible Person 1

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

1 guides

Mentioned in related content

1 guides

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Clients also bound by 30 other Acts (top 5 shown)
Employers also bound by 171 other Acts (top 5 shown)
Any Person also bound by 749 other Acts (top 5 shown)
Responsible Persons also bound by 56 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — Intermediaries – general provisions and workers' services provided to small clients

s.duty on client to state whether it qualifies as sm

Duty on client to state whether it qualifies as small for a tax year

  • Confirm your 'small business' status if requested by a contractor Client
Browse 13 other sections in this Part — procedural / definitional / commencement
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

s.duty for client to withdraw status determination s

Duty for client to withdraw status determination statement if it ceases to be medium or large

  • Withdraw status determination statement if you become a small business Client
Browse 12 other sections in this Part — procedural / definitional / commencement
s.meaning of status determination statement

Meaning of status determination statement

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.

Browse 1 other unclassified section
Read the full Act on legislation.gov.uk (opens in a new tab)

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

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Browse legislation

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Regulators

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