The Social Security (Contributions) (Amendment) Regulations 2014

Amendment of Schedule 4

9.  In paragraph 21E (returns under paragraphs 21A and 21D: amendments)(1)—

(a) in sub-paragraph (1) for “an employer discovers an error in a return” substitute “there is an inaccuracy in a return, whether careless or deliberate,”,

(b) in sub-paragraphs (2) and (3) for “error” substitute “inaccuracy”,

(c) for sub-paragraph (5) substitute—

“(5) When the employer becomes aware of an inaccuracy in a return under paragraph 21A or 21D, the employer must provide the correct information in the next return for the tax year in question.”, and

(d) in sub-paragraph (7)(b) for “discovery of the error” substitute “employer becomes aware of the inaccuracy”.

(1)

Paragraph 21E was inserted by regulation 11 of S.I. 2012/821 and amended by regulation 15 of S.I. 2013/622.