Amendment of the Social Security (Contributions) Regulations 2001
6. In paragraph 3ZB of Part 8 of Schedule 3 (travel for necessary attendance: employment intermediaries)(1) after sub-paragraph (6) insert—
“(6A) Sub-paragraph (6B) applies if—
(a)the client or a relevant person provides the employment intermediary (whether before or after the worker begins to provide the services) with a fraudulent document which is intended to constitute evidence that, by virtue of sub-paragraph (3), this paragraph does not or will not apply in relation to the services,
(b)that paragraph is taken not to apply in relation to the services, and
(c)in consequence, the employment intermediary does not under these Regulations deduct and account for an amount that would have been deducted and accounted for if this paragraph had been taken to apply in relation to the services.
(6B) For the purpose of recovering the amount referred to in sub-paragraph (6A)(c) (“the unpaid contributions”)—
(a)the worker is to be treated as having an employment with the client or relevant person who provided the document, the duties of which consist of the services, and
(b)the client or relevant person is under these Regulations to account for the unpaid contributions as if they arose in respect of earnings from that employment.
(6C) In sub-paragraphs (6A) and (6B) “relevant person” means a person, other than the client, the worker or a person connected with the employment intermediary, who—
(a)is resident, or has a place of business, in the United Kingdom, and
(b)is party to a contract with the employment intermediary or a person connected with the employment intermediary under or in consequence of which—
(i)the services are provided, or
(ii)the employment intermediary, or a person connected with the employment intermediary makes payments in respect of the services.”.
Paragraph 3ZB was inserted by S.I. 2016/352.