The Social Security (Contributions) (Amendment) Regulations 2014

Amendment of Schedule 4

10.  In paragraph 31 (direct collection involving deductions working sheets)(1)—

(a) in sub-paragraph (1) omit the text from “HMRC may” to “30A,”,

(b) in sub-paragraph (2)—

(i) omit from “to whom” to “sub-paragraph (1)”,

(ii) for “that working sheet” which occurs immediately before “his name” substitute “a working sheet”, and

(iii) for “the year for which the deductions working sheet was issued” substitute “ the relevant tax year”,

(c) after sub-paragraph (3) insert—

“(3A) Before 20 May 2014 the employee must deliver to HMRC a return in the prescribed form for the tax year 2013-14 showing the following information:

(a) the total amount of the general earnings and earnings-related contributions payable during the tax year 2013-14,

(b) the appropriate category letter,

(c) the employee’s name and address, and

(d) the employee’s national insurance number, and

the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.”,

(d) in sub-paragraph (8) omit “issued under sub-paragraph (1)”, and

(e) in sub-paragraph (9) for “(6), (7)” substitute “(3A)”.

(1)

Paragraph 31 has been amended by regulation 33 of S.I. 2004/770, regulation 8 of S.I. 2007/1056 and regulation 21 of S.I. 2013/622.