The Social Security (Contributions) Regulations 2001

Return by employer U.K.

80.—(1) Where a Class 1A contribution is payable to the Board in accordance with regulation 71(1), 72(2) or 73(2), the employer shall render to them a return, not later than 6th July following the end of the year, showing—

(a) such particulars as they may require for the identification of the employer;

(b) the year to which the return relates;

(c) the amounts which are emoluments in respect of which a Class 1A contribution is payable; and

(d) the amount of any Class 1A contribution payable in respect of that year.

[F1 (1A) The return required by paragraph (1) shall be rendered by the employer—

(a) delivering the return to the inspector;

(b) transmitting the information required to be contained in the return electronically to a computer system maintained by or on behalf of the inspector; or

(c) delivering the return, by such means of electronic communications as may be approved, to an official computer system.

(1B) In paragraph (1A)—

(a) “official computer system” means a computer system maintained by or on behalf of the Board for the purpose of receiving returns mentioned in that paragraph;

(b) references to information being transmitted electronically are references (and are references only) to the transmission of information—

(i) from a computer system maintained by or on behalf of the employer for the processing or storage of payroll information;

(ii) to a computer system maintained by or on behalf of the inspector;

(iii) by means of the system operated on behalf of the Board and known as Electronic Data Interchange.

(1C) For the purposes of paragraph (1A) information shall be taken—

(a) to have been transmitted electronically, to a computer system maintained by or on behalf of the inspector, or

(b) to have been delivered by means of electronic communications to an official computer system,

if, but only if, it is accepted by the computer system to which it is transmitted or delivered.

(1D) A document certified by an inspector or other officer of the Board to be a printed-out version of any particulars transmitted electronically under paragraph (1A) on a particular occasion shall be presumed, unless the contrary is proved—

(a) to have been transmitted electronically on that occasion; and

(b) to constitute the entirety of what was transmitted on that occasion.

(1E) A document certified by an officer of the Board to be a printed-out version of any electronic communication delivered under paragraph (1A) to an official computer system (within the meaning of paragraph (1B)) on a particular occasion shall be presumed, unless the contrary is proved—

(a) to have been delivered to an official computer system on that occasion; and

(b) to constitute the entirety of what was delivered on that occasion.

(1F) A document purporting to be a certificate in accordance with paragraph (1D) or (1E) shall be presumed to be such a certificate unless the contrary is proved.]

(2) The return shall include a declaration by the person making the return to the effect that the return is, to the best of his knowledge, correct and complete.

(3) Where the employer is a body corporate, the return referred to in this regulation shall be signed by the secretary or by a director of the body corporate.

(4) If, by the date which applies to him under regulation 71(1), 72(2) or 73(2) (as the case may be), an employer has failed to pay a Class 1A contribution which he is liable to pay, the Board may prepare a certificate showing the total amount of a Class 1A contribution remaining unpaid in respect of the year in question and regulation 76(1) and (2) shall, with any necessary modifications, apply to the amount shown in that certificate.

Textual Amendments

F1 Reg. 80(1A)-(1F) inserted (6.7.2001) by The Social Security (Contributions) (Amendment No. 4) Regulations 2001 (S.I. 2001/2187), regs. 1(1), 3(2)