Social Security Contributions (Intermediaries) Regulations 2000
What this means for your business
2
guides
- Enforced by
- HMRC
- Applies to
- United Kingdom
- On this page
- 2 practical guides
Practical guidance
Our guides explain how to comply with the requirements above.
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Sections and provisions
31 classified provisions from this legislation.
Duties 5
- s.10 Multiple intermediaries—avoidance of double-counting
- s.11 Multiple intermediaries—joint and several liability
- s.21 Information to be provided by worker or intermediary and consequences of failure
- Duty for client to withdraw status determination s Duty for client to withdraw status determination statement if it ceases to be medium or large reference
- Duty on client to state whether it qualifies as sm Duty on client to state whether it qualifies as small for a tax year
Powers 1
Definitions 13
- s.2 Interpretation associate" has the meaning given by regulation 3; - “attributable earnings" in relation to a worker shall be construed in accordance with regulation 6(3)(a); - “the Board Class 1A contributions" has the meaning given by section 10 of the Contributions and Benefits Act ; - ... - “company" means any body corporate or unincorporated association, but does not include a partnership; - “the Contributions and Benefits Act" means the Social Security Contributions and Benefits Act 1992; - “the Contributions Regulations CTA 2010
- s.3 Meaning of associate
- s.4 Meaning of benefit
- s.5 Meaning of intermediary has the meaning given by section 417(1) of that Act. 5) Where the intermediary is a partnership the conditions are as follows. 6) In relation to payments or benefits received or receivable by the worker as a member of the partnership, the conditions are– a) that the worker, alone or with one or more relatives, is entitled to 60 per cent. or more of the profits of the partnership; or b) that most of the profits of the partnership derive from the provision of services under the arrangements– i) to a single client, or ii) to a single client together with an associate or associates of that client; or c) that under the profit sharing arrangements the income of any of the partners is based on the amount of income generated by that partner by the provision of services under the arrangements. In sub-paragraph (a) “relative means any person, including a partnership or unincorporated association of which the worker is a member– a) whose relationship with the worker in any tax year satisfies the conditions specified in paragraph (2), (6), (7) or (8), and b) from whom the worker, or an associate of the worker– i) receives, directly or indirectly, in that year a payment or benefit that is not chargeable to tax as employment income under ITEPA 2003 , or ii) is entitled to receive, or in any circumstances would be entitled to receive, directly or indirectly, in that year any such payment or benefit. 2) Where the intermediary is a company the conditions are that– a) the intermediary is not an associated company of the client, within the meaning of section 416 of the Taxes Act , by reason of the intermediary and the client both being under the control of the worker, or under the control of the worker and another person; and b) either– i) the worker has a material interest in the intermediary, or ii) the payment or benefit is received or receivable by the worker directly from the intermediary, and can reasonably be taken to represent remuneration for services provided by the worker to the client. 3) A worker is treated as having a material interest in a company for the purposes of paragraph (2)(a) if– a) the worker, alone or with one or more associates of his, or b) an associate of the worker, with or without other such associates, has a material interest in the company. 4) For this purpose a material interest means– a) beneficial ownership of, or the ability to control, directly or through the medium of other companies or by any other indirect means, more than 5 per cent. of the ordinary share capital of the company; or b) possession of, or entitlement to acquire, rights entitling the holder to receive more than 5 per cent. of any distributions that may be made by the company; or c) where the company is a close company, possession of, or entitlement to acquire, rights that would in the event of the winding up of the company, or in any other circumstances, entitle the holder to receive more than 5 per cent. of the assets that would then be available for distribution among the participators. In sub-paragraph (c) “close company
- s.13 Engagements to which this Part applies
- s.14 Worker treated as receiving earnings from employment chain payment the fee-payer
- s.15 Conditions where intermediary is a company material interest close company participator
- s.16 Conditions where intermediary is a partnership
- s.18 Application of Social Security Contributions and Benefits Act 1992 to deemed employment
- s.20 Client-led status disagreement process the deemed employer status determination statement
- Definitions for the purposes of Part 1 Definitions for the purposes of Part 1 arrangements worker intermediary
- Meaning of public authority Meaning of public authority public authority primary-healthcare provider relevant paragraph
- Meaning of status determination statement Meaning of status determination statement