The Social Security (Contributions) (Amendment No. 3) Regulations 2008

Amendment of paragraph 15 of Schedule 4

4.—(1) In sub-paragraph (1) of paragraph 15 of Schedule 4(1) (specified amount of earnings-related contributions payable by the employer)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC(2)”;

(b) after the words “upon consideration of the employer’s record of past payments” insert “whether of earnings-related contributions or of combined amounts,”;

(c) after the words “specify the amount of earnings-related contributions” insert “or of a combined amount”.

(2) After sub-paragraph (1) insert—

“(1A) For the purposes of this paragraph “combined amount” is an amount which includes earnings-related contributions due under these regulations and one or more of the following—

(a) tax due under the PAYE Regulations;

(b) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005(3);

(c) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000(4).”.

(3) In sub-pararaph (2)—

(a) after the words “the specified amount” omit the words “of earnings-related contributions”;

(b) in paragraph (a) after the words “earnings-related contributions” insert “or as including an amount of earnings-related contributions”; and

(c) in paragraph (b) for “the Inland Revenue” substitute “HMRC”.

(4) In sub-paragraph (3) for each iteration of “the Inland Revenue” substitute “HMRC”.

(5) In sub-paragraph (4) for “the Inland Revenue “ substitute “HMRC”.

(6) In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.

(7) In sub-paragraph (6) for each iteration of “the Inland Revenue” substitute “HMRC”.

(8) In sub-paragraph (7)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC”;

(b) after the words “satisfy the Inland Revenue, that the payment”, omit the words “of earnings-related contributions”; and

(c) after the words “specified in the notice is”, insert “or includes”.

(9) In sub-paragraph (8)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and

(b) after the words “certified by the Inland Revenue under it” insert “whether separately or as part of a combined amount”.

(1)

Paragraph 15 was amended by S.I. 2004/770.

(2)

The definition of “HMRC” in paragraph 1(2) of Schedule 4, meaning Her Majesty’s Revenue and Customs, was inserted by S.I. 2007/1056.

(3)

S.I. 2005/2045.

(4)

S.I. 2000/944. Regulation 39 was amended by S.I. 2004/1175.