xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

  1. Introductory Text

  2. PART 1 General

    1. 1.Citation, commencement and interpretation

  3. PART 2 Registration

    1. 2.Registration: General

    2. 3.Registration: After staging date and new PAYE schemes

    3. 4.Registration: Re-registration

  4. PART 3 Compliance

    1. Records and information

      1. 5.Requirement to keep records

      2. 6.Records: Employers

      3. 7.Records: Trustees, managers and providers

      4. 8.Period of preservation of records

    2. Payment Failures

      1. 9.Unpaid relevant contributions

      2. 10.Contributions: Requirement to pay interest

      3. 11.Contributions: Estimating contributions

    3. Penalties

      1. 12.Fixed penalty notices

      2. 13.Escalating penalty notices

      3. 14.Penalty notices: Prohibited recruitment conduct

    4. Review and issue of notices

      1. 15.Review and issue of notices

    5. Inducements

      1. 16.Inducements

  5. Signature

  6. Explanatory Note