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Statutory instrument laid in the House of Commons and House of Lords, on Wednesday, 1 April 2026 by Dan Tomlinson on behalf of the Revenue and Customs. It was made on Tuesday, 31 March 2026.


Social Security Contributions (Umbrella Companies) Regulations


Secondary information

Type
Statutory instrument
Reference
SI 2026/388 
Session
2024-26
Coming into force
Monday, 6 April 2026
Procedure
Negative
40 days scrutiny period
Laying authority
Act
Contains explanatory memorandum
Yes
Subjects
Liability Employment agencies National insurance contributions PAYE Tax avoidance Umbrella companies
Legislation
Social Security Contributions and Benefits Act 1992
Social Security Contributions (Transfer of Functions etc) Act 1999
Social Security Contributions and Benefits (Northern Ireland) Act 1992
Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999
Social Security Contributions (Umbrella Companies) Regulations 2026
Library location
Commons Library: UP 1961 2024-26
Link
View this Statutory instrument on www.legislation.gov.uk