The Social Security (Contributions) Regulations 2001

the Social Security (Contributions) (Amendment No. 2) Regulations 2001 F3;

the Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001 F4;

the Social Security (Contributions) (Amendment No. 3) Regulations 2001 F5;

the Social Security (Contributions) (Amendment No. 3) (Northern Ireland) Regulations 2001 F6;

the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001) F7; and

the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 F8.

any notice or other document is required to be given or sent to the Board, that notice or document shall be treated as having been given or sent on the day that it is received by the Board; and

any notice or other document is required to be given or sent by the Board to any person, that notice or document shall, if sent by post to that person’s last known address, be treated as having been given or sent on the day that is was posted.

any reference in these Regulations to a numbered regulation is a reference to the regulation bearing that number in these Regulations;

any reference in these Regulations to a numbered Part or Schedule is to the Part of, or Schedule to, these Regulations bearing that number;

any reference in a regulation or a Schedule to a numbered paragraph is a reference to the paragraph bearing that number in that regulation or Schedule;

any reference in a paragraph of a regulation or a Schedule to a numbered or lettered sub-paragraph is a reference to the sub-paragraph bearing that number or letter in that paragraph; and

any reference in a sub-paragraph to a numbered head is a reference to the head in that sub-paragraph bearing that number.

the periods are the same length;

the first period begins on the first day of the year; and

the subsequent periods begin immediately after the end of the preceding period.

it is the employer’s practice to pay the greater part of the earnings referred to in paragraph (2) at intervals of greater length than the shorter or shortest of the earnings periods produced by the application of that paragraph; and

that practice is likely to continue.

be given to both the earner and the secondary contributor; and

specify the date from which the change of earnings period is to take effect.

the employment in respect of which the earnings are paid has ended;

the employment in respect of which the earnings are paid was one in which, during its continuance, earnings were paid or treated under regulation 7 as paid at a regular interval; and

after the end of the employment, a payment of earnings is made which satisfies either or both of the conditions specified in paragraph (6),

by way of addition to a payment made before the end of the employment; and

not in respect of a regular interval.

earnings paid in respect of two or more employed earner’s employments fall to be aggregated; and

the earnings periods in respect of those earnings are, by virtue of regulation 3, 4 or 5, of different lengths.

where the earnings are derived from employments which include any contracted-out employment and any non-contracted-out employment and the employed earner is a person in respect of whom minimum contributions are paid by the Board in accordance with section 43 of the Pensions Act (payment of minimum contributions to personal pension schemes) F30, the earnings period in respect of earnings which are derived from such non-contracted-out employment or, if there is more than one such employment, the shorter, or as the case may be the shortest, of the earnings periods derived from such employments; or

in any other case, the shorter or shortest of the earnings periods in respect of the earnings derived from the employments.

if on any occasion a payment of earnings which would normally fall to be made at regular interval is made otherwise than at the regular interval, it shall be treated as if it were a payment made at that regular interval;

if payments of earnings are made at irregular intervals which secure that one and only one payment is made in each of a succession of periods consisting of the same number of days, weeks or calendar months, those payments shall be treated as if they were payments made at the regular interval of one of those periods of days, weeks or, as the case may be, calendar months;

if payments of earnings, other than those specified in sub-paragraph (b), are made in respect of regular intervals, but otherwise than at regular intervals, each such payment shall be treated as made at the regular interval in respect of which it is due.

in a case falling within paragraph (1)(a), on the date on which it would normally have fallen to be made;

in any other case, on the last day of the regular interval at which it is treated as paid.

other earnings to which paragraphs (1) to (2) do not apply by virtue only of paragraph (3) are paid in the earnings period in which the relevant payment falls; and

those other earnings would have been aggregated with the relevant payment had paragraph (3) not applied.

if those periods are determined only by paragraphs (1) to (3); or

if the length of one or more of those periods is determined by those paragraphs and the length of one or more of the others is determined by any other provision of these Regulations,

notwithstanding regulation 15, those earnings shall not be aggregated with any other earnings with which they would otherwise fall to be aggregated; and

the earnings period in respect of those earnings shall be the year in which they are paid.

in paragraph (2)(a); and

in paragraph (2)(b) where it first occurs,

that payment of statutory maternity pay, statutory paternity pay or statutory adoption pay (as the case may be) shall not be aggregated with any other earnings; and

the earnings period in respect of that payment for any week shall be a week.

in relation to statutory maternity pay, section 164(9)(b),

in relation to statutory paternity pay, section 171ZD(3), and

in relation to statutory adoption pay, section 171ZM(3),

a period of the same length as the period in respect of which the payment is made, or

a week,

sections 6(1), 6A(1), 8(1), and 9(1) of the Act (which provide liability for Class 1 contributions, notional payment of primary Class 1 contribution where earnings are not less than the lower earnings limit, the calculation of primary Class 1 contributions and the calculation of secondary Class 1 contributions respectively) F32; and

sections 41(1) and 42A(1) of the Pensions Act (reduced rates of Class 1 contributions and rebates F33,

where the earnings period is a multiple of a week, the amounts calculated by multiplying the lower and upper earnings limits (“the weekly limits”) by the corresponding multiple;

where the earnings period is a month, the amounts calculated by multiplying each of the weekly limits by 4 1/3;

where the earnings period is a multiple of a month, the amounts calculated by multiplying each of the weekly limits by 4 1/3 and multiplying each result by the corresponding multiple;

in any other case, the amounts calculated by dividing each of the weekly limits by 7 and multiplying each result by the number of days in the earnings period concerned.

where the earnings period is a month, F282£385 ;

where the earnings period is a year, F283£4,615 ;

where the earnings period is a multiple of a week, the amount calculated by dividing the figure in sub-paragraph (b) by 52 and multiplying the result by the corresponding multiple;

where the earnings period is a multiple of a month, the amount calculated by dividing the figure in sub-paragraph (b) by 12 and multiplying the result by the corresponding multiple;

in any other case, the amount calculated by dividing the figure in sub-paragraph (b) by 365 and multiplying the result by the number of days in the earnings period concerned.

primary and secondary Class 1 contributions under section 6 of the Act (liability for Class 1 contributions) and any primary and secondary Class 1 contributions at the normal rate and at the contracted-out rate shall each be calculated separately; and

as regards the calculation referred to in sub-paragraph (a) primary and secondary Class 1 contributions shall be calculated to the nearest penny and any amount of a halfpenny or less shall be disregarded.

the appropriate scale is to be applied does not appear in the scale, the amount of contributions payable shall be calculated by reference to the next smaller amount of earnings in the appropriate column in the scale;

in the case of the scale, by multiplying the amount of contributions shown in the scale as appropriate to those equivalent earnings by the same factor as the earnings were divided;

in the case of the calculator, by multiplying the amount of contributions shown in the calculator as appropriate to those equivalent earnings or, where no equivalent earnings are shown, the amount of contributions calculated in accordance with paragraph (3)(b), by the same factor as the earnings were divided.

by different secondary contributors who in respect of those employments carry on business in association with each other;

by different employers, one of whom is, by virtue of Schedule 3 to the Social Security (Categorisation of Earners) Regulations 1978 F34, treated as the secondary contributor in respect of each of those employments; or

by different persons, in respect of work performed for those persons by the earner in those employments and in respect of those earnings, some other person is, by virtue of that Schedule, treated as the secondary contributor,

the regular interval of payment which has been discontinued is referred to as “the old interval” and the interval which has, or is to, become the regular interval of payment is referred to as “the new interval”;

the earnings period determined according to the old interval is referred to as “the old period” and that determined according to the new interval is referred to as “the new period”;

reference to payment means payment of earnings actually made or, as the case may be, treated under regulation 7 as made, at an interval or date; and

“date of change” means the date on which the first payment of earnings at the new interval is made.

for primary Class 1 contributions; or

where both primary Class 1 contributions and Class 2 contributions are payable by him, for both primary Class 1 contributions and Class 2 contributions,

because the earner is in contracted-out employment, or

because the earner is a married woman who has made an election to pay contributions at the reduced rate as mentioned in regulation 127,

section 12 of the Act (late paid Class 2 contributions); and

regulations 63 to 65 (special provisions about Class 2 and Class 3 contributions paid late).

apart from this regulation the payment would, when made, not be earnings for the purposes of the Act; and

the payment is made on account of or by way of an advance on a sum which would be earnings for those purposes.

which count as employment income of the employed earner in relation to employment-related securities (within the meaning given by section 421B(8) of ITEPA 2003); and

to which section 698 of ITEPA 2003 (PAYE: special charges on employment-related securities) applies.

which counts as employment income of the employed earner by virtue of sections 500 to 508 of ITEPA 2003; and

in respect of which income tax is recoverable in accordance with PAYE regulations.

it is a mileage allowance payment within the meaning of section 197AD(2) of the Taxes Act;

it would be such a payment but for the fact that it is paid to another for the benefit of the employee; or

it is any other form of payment, except a payment in kind, made by or on behalf of the employer, and made to, or for the benefit of, the employee in respect of the use by the employee of a qualifying vehicle.

which is made by trustees before 6th April 1990;

the amount of which is or may be dependent upon the exercise by the trustees of a discretion or the performance by them of a duty arising under the trust;

not being a sickness payment which by virtue of section 4(1) of the Act (payments treated as remuneration and earnings) is treated as remuneration derived from an employed earner’s employment,

the trust, under which the payment is made, was created on or after 6th April 1985;

that trust took effect immediately on the termination of a trust created before 6th April 1985;

there were or are payments under the earlier trust which in the case of payments made on or after 6th October 1987, are payments made in circumstances to which sub-paragraphs (a), (b) and (c) apply.

by a company;

to or for the benefit of a director of that company;

in respect of any employed earner’s employment of that director with that company; and

in respect of which paragraph (2), (3) or (4) is satisfied.

the director is a partner in a firm carrying on a profession;

being a director of a company is a normal incident of membership of that profession and of membership of the firm of the director;

the director is required by the terms of his partnership to account to his firm for the payment; and

the payment forms an insubstantial part of that firm’s gross returns.

the director was appointed to that office by a company having the right to do so by virtue of its shareholding in, or an agreement with, the company making the payment;

by virtue of an agreement with the company that appointed him, the director is required to account for the payment to that company; and

the payment forms part of the profits brought into charge to corporation tax or income tax of the company that appointed the director.

the director was appointed to that office by a company other than the company making the payment;

by virtue of an agreement with the company that appointed him, the director is required to account for the payment to that company;

the payment forms part of the profits brought into charge to corporation tax of the company that appointed the director; and

“company” has the meaning given by section 832(1) and (2) of the Taxes Act (interpretation of the Tax Acts);

“the director” means the director to or for the benefit of whom the payment referred to in paragraph (1) is made; and

a secondary contributor has followed or is following a practice in the payment of earnings which is abnormal for the employment in question (“an abnormal pay practice”); and

by reason of that practice the liability for earnings-related contributions is or has been avoided or reduced,

a practice exists as to the making of irregular or unequal payments of earnings; and

by reason of the practice the liability for earnings-related contributions is avoided or reduced,

shall specify the date from which it is to have effect, which shall not be earlier than that on which it is given;

shall be given to the earner and the secondary contributor concerned.

the making available for private use to a person by reason of his employment of a car equivalent to that made available to A is in accordance with normal commercial practice for employment of the type concerned.

the spouse of that other;

a parent or remoter forebear, child or remoter issue, or brother or sister of that other or of that other’s spouse; or

the spouse of a person falling within sub-paragraph (b).

any one employed earner’s employment;

two or more employed earner’s employments under the same employer; or

two or more employed earner’s employments under different employers who are associated.

references to an employer (“the first employer”) having control of another employer (“the second employer”) shall be construed as references to the first employer having control of the second employer either by himself or in conjunction with any person having control over the first employer;

“control” means, in relation to any employer which is a partnership, having the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.

a car is provided or made available to an employed earner by reason of two or more employed earner’s employments, whether under the same employer or different employers; or

a car is provided or made available to two or more employed earners concurrently by reason of their respective employed earner’s employments under the same employer,

the amount of any Class 1A contribution which would be payable for the year by the person liable to pay such contribution shall, in the circumstances described in paragraph (3)(a), be so reduced as to equal the amount which would have been payable on the assumption mentioned in paragraph (3)(a);

the amount of any Class 1A contribution which would be payable for the year by the person liable to pay such contribution shall, in the circumstances described in paragraph (3)(b), be so reduced as to equal the amount which would have been payable on the assumption mentioned in paragraph (3)(b).

paragraph (2)(a), the circumstances are that the aggregate use of the car for business travel in all the employed earner’s employments concerned is not less than 18,000 miles (or such lower figure as would be applicable by virtue of paragraph 3(a) of Schedule 6 to the Taxes Act (reduction for periods when the car was unavailable for use) by reason of the car being unavailable within the meaning of paragraph 9 of that Schedule) and the assumption is that in each of those employments the car was used for business travel for at least 18,000 miles (or such lower figure as would be applicable by virtue of paragraph 3(a) of that Schedule);

paragraph (2)(b), the circumstances are that the aggregate use of the car for business travel in all the employed earner’s employments concerned is more than 2,500 miles but less than 18,000 miles (or such lower figures as would be applicable by virtue of paragraph 3 of Schedule 6 to the Taxes Act (reduction for periods of unavailability) by reason of the car being unavailable within the meaning of paragraph 9 of that Schedule) and the assumption is that in each of those employments the car was used for business travel for more than 2,500 miles but less than 18,000 miles (or such lower figures as would be applicable by virtue of paragraph 3 of that Schedule).

an employed earner by reason of two or more employed earner’s employments, whether under the same employer or different employers; or

two or more employed earners concurrently by reason of their respective employed earner’s employments under the same employer,

by the earner to whom it is made available; and

in travelling between the earner’s home and place of employment.

in Part V, paragraph 6A;

in Part VI, paragraphs 4 to 7;

in Part VIII, paragraphs 4, 5 and 13;

in Part IX, paragraphs 2 to 7; and

in Part X, paragraphs 5, F2659, 11 to 13 and 15.

are excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of paragraph 2(2)(b) of Part VIII of Schedule 3 (relocation expenses where the relevant change occurred before 6th April 1998); and

are not removal expenses to which section 271 of ITEPA 2003 applies.

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a pilots’ benefit fund under section 607 of the Taxes Act F39;

a fund to which section 608 of the Taxes Act (superannuation funds approved before 6th April 1980) applies.

pursuant to a retirement benefits scheme which is not “non-approved” for the purpose of section 387(2) of ITEPA 2003; or

to which section 386 of ITEPA 2003 (charge on payments to non-approved retirement benefits schemes) does not apply by virtue of section 390 of that Act.

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A11 (residence in the United Kingdom: year of commencement or cessation of residence);

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A37 (tax treatment of directors’ fees received by partnerships and other companies);

A56 (benefits in kind: tax treatment of accommodation in Scotland provided for employees);

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A91 (living accommodation provided by reason of employment);

A97 (Jobmatch programme).

in sub-paragraph (b) of “ aged 12 or over ” for “aged 8 or over”; and

in sub-paragraph (c) of “ the age of 12 ” for the “the age of 8”.

the amount of any of the chargeable emoluments under section 10A(4) of the Act of an employee included in a PAYE settlement agreement; and

the total amount of income tax in respect of which that person is accountable to the Board in relation to emoluments of such an employee in accordance with a PAYE settlement agreement,

in respect of the whole of which the earner is in receipt of incapacity benefit;

throughout the whole of which the earner is incapable of work;

in respect of which the earner is in receipt of maternity allowance;

throughout the whole of which he is undergoing imprisonment or detention in legal custody; or

in respect of any part of which the earner is in receipt of F311carer’s allowance or an unemployability supplement.

subject to sub-paragraph (b), Sunday shall be disregarded;

in the case of a self-employed earner who objects on religious grounds to working on a specific day in each contribution week other than Sunday, and does not object to working on Sunday, that specific day shall be disregarded instead of Sunday.

if any condition attached to the issue or continuation in force of the certificate is not, or ceases to be, fulfilled, the certificate shall cease to be in force as from the date of such non-fulfilment or cessation, and the holder shall immediately notify the Board to that effect;

the period specified in the certificate may, at the discretion of the Board, commence on such date not earlier than 13 weeks before the date on which the application for the certificate was made as the Board may consider appropriate to the circumstances of the case.

shall produce the certificate for inspection when called upon to do so by an officer of the Board, and

if he desires that the certificate be cancelled, shall give notice to the Board either in writing or in such form and by such means of electronic communications as are approved, and the certificate shall then cease to have effect from such date as the Board may determine.

in the year preceding the particular year, the earnings of the applicant were less than the amount so specified for the preceding year and that there has since been no material change of circumstances; or

in the particular year the earnings of the applicant are expected to be less than the specified amount.

“earnings” means the applicant’s net earnings from employment as a self-employed earner; and

the applicant’s earnings were, or by virtue of regulation 45 are to be treated as having been, less than the amount specified in section 11(4) of the Act; and

an application has been made under this regulation;

complies with Part 7 in so far as it applies to persons paying such a contribution, and

complies with either of the two conditions specified in paragraph (3).

pay the contribution not later than 42 days after the end of the year in respect of which it is paid; or

in respect of any year if he would, but for the payment of such a contribution, be entitled to be credited with a contribution;

in respect of any year in which the aggregate of his earnings factors derived from earnings in respect of which F320primary Class 1 contributions, payable at the main primary percentage, have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited is less than 25 times the lower earnings limit and either the period has passed within which any Class 3 contributions may be treated as paid for that year under regulation 4 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 F47 or he has sooner, in accordance with regulation 56, applied for the return of any Class 3 contributions paid in respect of that year;

in respect of any year if it causes the aggregate of his earnings factors derived from earnings in respect of which F320primary Class 1 contributions, payable at the main primary percentage, have been paid, credited earnings, or Class 2 or Class 3 contributions paid or credited to exceed the qualifying earnings factor by an amount which is half or more than half that year’s lower earnings limit;

in respect of the year in which he attains pensionable age F48 or in respect of any subsequent year;

in respect of the year in which he attains 17 or 18 years of age if in an earlier year he has satisfied the first contribution condition for retirement pension or widow’s pension or widowed mother’s allowance.

the first contribution condition for retirement pension F274widowed mother’s allowance, widowed parent’s allowance, bereavement allowance or widow’s pension and he has not satisfied that condition at the beginning of that year; or

the contribution condition for F275bereavement payment or widow’s payment and he has not satisfied that condition at the beginning of that year.

the condition in paragraph (2) is satisfied,

the failure to pay is attributable to the contributor’s ignorance or error; and

that ignorance or error was not the result of the contributor’s failure to exercise due care and diligence.

the amount of the Class 1A contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1B contributions or Class 2 contributions;

the amount of that Class 1B contribution or, as the case may be, any part of such a contribution, as a payment on account of any secondary Class 1 contributions, Class 1A contribution or Class 2 contributions,

a contribution other than a Class 4 contribution has been paid in error; or

there has been a payment of contributions in excess of the amount specified in regulation 21.

the contribution paid in error; or

so much of the payment of contributions as exceeds the amount specified in regulation 21.

in writing or in such form and by such means of electronic communications as are approved; and

in the case of a contribution paid in error, within the time permitted by paragraph (11).

in the case of Class 1A and Class 1B contributions, 50 pence; or

primary Class 1 contributions at the reduced rate;

Class 2 contributions;

primary Class 1 contributions at the primary percentage;

any amount of primary Class 1 contributions reduced in accordance with section 41 (1) and (1A) of the Pensions Act in respect of COSRS employment;

any amount of primary Class 1 contributions reduced in accordance with section 42A(1) and (2) of the Pensions Act in respect of COMPS employment.

if the amount paid at the contracted-out rate is less than 53 times the amount payable on earnings at the upper earnings limit for the year in question, or if no amount has been paid at the contracted-out rate, the amount paid at the normal rate.

an application has been made under paragraph (2) for the return of contributions in excess of the amount specified in regulation 21; and

the Board have been given notice under section 44(1) of the Pensions Act,

if they are not recovered by the secondary contributor from that person, may be returned to the secondary contributor; and

if they are recovered by the secondary contributor from that person may be returned either to that person, or, with that person’s consent given in writing or by such means of electronic communications as may be approved, to the secondary contributor.

is made at the time of the payment; and

relates to some past or present matter.

payment is made in respect of a scheme bona fide established for the sole purpose of providing relevant benefits;

earnings-related contributions have been paid by a person or a secondary contributor in respect of any such payment;

that payment is made prior to the approval of that scheme for the purposes of Chapter I of Part XIV of the Taxes Act (retirement benefit schemes); and

the scheme is subsequently approved by the Board.

in writing; or

in such form and by such means of electronic communications as are approved,

in calculating the amount of that contribution the person used information which later proves to have been inaccurate or incomplete; or

the employee who received the emolument in respect of which the contribution was payable is later found to have been a person not residing in the United Kingdom for the purposes of income tax at the time of receipt.

in writing; or

in such form, and by such means of electronic communications, as are approved.

the amount of any contribution which has under regulation 51 been treated as paid on account of other contributions;

in the case of such contributions paid in error in respect of any person, the amount, if any, paid to that person (and to any other person on the basis of that error) by way of contributory benefit which would not have been paid had any of the contributions (in respect of which an application for their return is duly made in accordance with regulation 52(6)) not been paid in the first instance;

the amount of any contributions equivalent premium payable under Chapter III of Part III of the Pensions Act F49;

the amount of any minimum contributions paid by the Board under section 43 of the Pensions Act F50 (minimum contributions to personal pension schemes);

the amount of any payment made by the Board under section 7 of the Social Security Act 1986 F51 (schemes becoming contracted-out between 1986 and 1993); and

in the case of such contributions paid in error in respect of any person, the amount of any payment made by the Board under section 42A(3) of the Pensions Act (age-related rebates) F52.

an employed earner’s employment commences in one year;

the first payment of earnings in respect of that employment is made in the following year; and

earnings in respect of that employment which fall to be paid in that later year are paid at regular intervals,

an application for the determination of a question as to the category of earners in which the earner is or was to be included (“the categorisation question”) has been made under section 17(1)(a) of the Administration Act in accordance with regulation 13(1) of the Social Security (Adjudication) Regulations 1995 F56;

the question of law arising in connection with the categorisation question has been referred by the Secretary of State to a court under section 18 of the Administration Act;

the amount of income tax, which is liable to be paid in respect of year 1 and in respect of which the person liable to pay a Class 1B contribution is accountable, has been the subject of a relevant tax appeal.

for the purpose of the first contribution condition of entitlement to a contribution-based jobseeker’s allowance or short term incapacity benefit as paid on the date on which payment is made of the earnings in respect of which the contribution is payable; and

for any other purpose of entitlement to contributory benefit, as paid on the due date.

the failure was attributable to the contributor’s ignorance or error; and

that ignorance or error was not the result of the contributor’s failure to exercise due care and diligence.

the earner has failed to pay on or by the due date and which, after that date, is payable in accordance with the provisions of an undertaking to pay such a contribution entered into after that date; and

would when paid fall to be computed in accordance with section 12(3) of the Act.

which is paid in accordance with the provisions of an undertaking entered into in the contribution year or the year immediately following that year, the amount of such a contribution shall be computed by reference to the weekly rate applicable in the contribution year;

which is paid in accordance with the provisions of an undertaking entered into in any year other than a year specified in sub-paragraph (a), the amount of such a contribution shall be computed by reference to the highest weekly rate of such a contribution in the period beginning with the contribution week in respect of which the contribution is paid and ending with the day on which the undertaking was entered into;

which would when paid fall to be computed in accordance with section 12(3) or 13(6) of the Act F59; and

the amount of that contribution has been notified to the contributor by the Board in the last month of a year.

within one calendar month from the date of such notification; and

in the year following that in which the amount was so notified;

it is shown F301to the satisfaction of an officer of the Board that, by reason of ignorance or error on the part of the earner, not being ignorance or error due to any failure on his part to exercise due care and diligence, he has failed to pay a Class 2 contribution to which this regulation applies for any period on or by the due date; and

payment of that contribution is made in a year later than that in which the period commenced;

a Class 3 contribution would when paid fall to be computed in accordance with section 13(6) of the Act,

such a contribution remains unpaid for a period commencing at any time after the end of the second year following the contribution year (“the relevant period”), and

it is shown F303to the satisfaction of an officer of the Board that the contributor has not, during the relevant period only, paid such a contribution by reason of ignorance or error not being ignorance or error due to any failure on the contributor’s part to exercise due care and diligence,

any payment to the Board is made by cheque; and

the cheque is paid on its first presentation to the banker on whom it is drawn,

there is a change in the employer who is liable to pay emoluments to or for the benefit of all the persons who are employed in a business in respect of their employment in that business; and

the employees in question are those who ceased to be employed in that business before the change of employer occurred.

any Class 1A contribution referred to in paragraph (1) in respect of the relevant final year; and

where the relevant final income tax month is the month beginning on 6th April, 6th May or 6th June, any Class 1A contribution referred to in paragraph (1) in respect of the year immediately preceding the relevant final year.

an employer ceases to carry on business and upon that cessation no other person becomes liable to pay emoluments to or for the benefit of any employee in respect of his employment in that business; and

the employees are all those who were employed in that business at any time in the relevant final year or the year immediately preceding the relevant final year.

any Class 1A contribution referred to in paragraph (1) in respect of the relevant final year; and

where the relevant final income tax month is the month beginning on 6th April, 6th May or 6th June any Class 1A contribution referred to in paragraph (1) in respect of the year immediately preceding the relevant final year.

the employer has paid no amount of a Class 1A contribution to the Board by the date which applies to him under regulation 71(1), 72(2) or 73(2) (as the case may be); and

the Board are unaware of the amount, if any, which the employer is liable so to pay, they may give notice to the employer requiring him to render, within 14 days, a return in the prescribed form showing the amount of a Class 1A contribution which the employer is liable to pay to them under that regulation in respect of the year in question.

in the case of the first year in which the employer is liable to pay such a contribution, upon consideration of any information which has been provided to them by the employer relating to his liability to pay such contributions; or

in the case of any later year, upon consideration of the employer’s record of past payments;

shall be treated for the purposes of these Regulations to be an amount of a Class 1A contribution which the employer was liable to pay in respect of the year in question in accordance with regulation 71(1), 72(2) or 73(2); and

may be certified by the Board.

the employer pays to the Board the full amount of a Class 1A contribution which he is liable to pay under regulation 71(1), 72(2) or 73(2), in respect of the year in question; or