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Regulation 6(4) SI 2000 No. 727

Section 8(1)(m) Social Security Contributions (Transfer of Functions, etc) Act 1999

Where you have to make an in-year section 8 decision that a particular engagement is covered by the legislation you should use the following format:

鈥淭hat the circumstances of the arrangements between 鈥︹�︹�︹�︹��(name of worker) and 鈥︹�︹�︹�︹��.(name of client) for the performance of services from 鈥︹�︹�︹��..(date)[i] to 鈥︹�︹�︹�︹��(date)[ii] are such that, had they taken the form of a contract between 鈥︹�︹�︹�︹��(name of worker) and 鈥︹�︹�︹�︹��.(name of client), 鈥︹�︹�︹��..(name of worker) would be regarded for the purposes of Parts I to V of the Social Security(Contributions and Benefits) Act 1992 [$] as employed in employed earner鈥檚 employment by鈥︹�︹�︹�︹�︹�︹�︹��(name of client).

That 鈥︹�︹�︹��. (name of intermediary) is treated as liable to pay primary and secondary Class 1 contributions in respect of the worker鈥檚 attributable earnings from that engagement.

[i] enter 6/4/xxxx or the date of the start of the engagement if later.

[ii] enter 5/4/xxxx or, if earlier, the date of the decision or the date of cessation of the engagement.

[$] In Northern Ireland use 鈥淧arts I to V of the Social Security (Contributions and Benefits) (Northern Ireland) Act 1992鈥�