The Social Security Contributions (Umbrella Companies) Regulations 2026
These Regulations are made in consequence of the insertion of Chapter 11 into the Income Tax (Earnings and Pensions) Act 2003 by section 24 of the Finance Act 2026 (c. 11).
Lifecycle
Department
Made
31 Mar 2026
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In force
06 Apr 2026
Enabling power
The Treasury make regulations 1, 2, 3(1) to (3), 4, 5(1) to (11), 6, 7, 8 and 9 in exercise of the powers conferred by sections 4A(2C) and 175(4) and (5) of the Social Security Contributions and Benefits Act 1992and sections 4A(2C) and 171(4) and (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992. The Commissioners for His Majesty’s Revenue and Customs make regulations 1, 3(4) and 5(12) in exercise of the powers conferred by section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999and Article 7(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999and now exercisable by them. The Secretary of State and the Department for Communitiesconcur in the making of regulations 1, 2, 3(1) to (3), 4, 5(1) to (11), 6, 7, 8 and 9.
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