The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013

1. Introductory Text

2. PART 1 General

   1. 1. Citation, commencement, effect and interpretation

   2. 2. Amendment of the 2001 Regulations

3. PART 2 Closure of the Simplified Deduction Scheme

   1. 3. Amendment of regulation 90NA

   2. 4. Amendment of Schedule 4

4. PART 3 Real Time Information

   1. CHAPTER 1 Real Time Information

      1. 5. Amendment of Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As Your Earn) Regulations 2003

      2. 6. Interpretation

      3. 7. Payment of earnings-related contributions monthly by employer

      4. 8. Payments of earnings-related contributions quarterly by employer

      5. 9. Payments to and recoveries from HMRC for each tax period by Real Time Information employers: return under paragraph 21E(6) or 21EA(3)

      6. 10. Real Time returns of information about payments of general earnings

      7. 11. Exceptions to paragraph 21A

      8. 12. Modification of the requirements of paragraph 21A: notional payments

      9. 13. Notifications of payments of general earnings to and by providers of certain electronic payment methods

      10. 14. Exceptions to paragraph 21A

      11. 15. Returns under paragraphs 21A and 21D: amendments

      12. 16. After paragraph 21E insert— Failure to make a return under...

      13. 17. Additional information about payments

      14. 18. Return by employer at end of year

      15. 19. Requirement for security

      16. 20. Direct collection involving deductions working sheets

      17. 21. (1) Paragraph 31 (direct collection involving deductions working sheets) is...

      18. 22. After paragraph 31 (direct collection involving deductions working sheets) insert—...

      19. 23. Real time returns

      20. 24. In paragraph 2 (information about the employer and the employee)for...

      21. 25. After paragraph 2 insert— For the purposes of paragraph 2, the references in paragraphs...

      22. 26. After paragraph 3 (information about payments to the employee, etc)—...

      23. 27. For paragraph 12 substitute— If the employee’s employment is contracted-out or was contracted-out at...

      24. 28. After paragraph 12 insert— Whether, during the period since the employer last made a...

   2. CHAPTER 2 Real Time Information: transitional provisions

      1. 29. Information about employees

      2. 30. Information about payments to employees

      3. 31. Provision of information under regulations 29 and 30

      4. 32. Regulations 29 to 31 interpretation

5. PART 4 Other provisions relating to Class 1, 1A, 2 and 3 contributions

   1. 33. Amendment of the Social Security (Contributions) Regulations 2001

   2. 34. In regulation 48(3)(b) (Class 3 contributions) for “and 50B” substitute...

   3. 35. After regulation 50B (Class 3 contributions: tax years 1993-94 to...

   4. 36. In regulation 52A (return of contributions paid in excess of...

   5. 37. After regulation 61A (voluntary Class 2 contributions: tax years 1993-94...

   6. 38. After regulation 63 (Class 2 contributions paid late in accordance...

   7. 39. In Schedule 2 (calculation of earnings for the purposes of...

   8. 40. In Schedule 3 (payments to be disregarded in the calculation...

6. PART 5 Tax agents: dishonest conduct

   1. 41. Application of Schedule 38 to the Finance Act 2012

7. PART 6 Repeals

   1. 42. Amendment of the Social Security (Contributions) (Amendment No. 5) Regulations 2001

8. Signature

9. Explanatory Note