PART 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS

Return by employer80

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 F2general earnings 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.

F11A

The employer must render the return required by paragraph (1)—

F9a

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b

F8by delivering it to an official computer system by an approved method of electronic communications.

F71AA

Paragraph (1A) does not apply if the employer is one to whom paragraph 21D(1) of Schedule 4 (exceptions from making electronic real time information returns) applies but in those circumstances the employer must render the return by sending it to HMRC.

F31B

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F31C

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F31D

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F31E

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F31F

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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.

F53

The declaration must be—

a

signed by the employer; or,

b

where the employer is a body corporate, signed either by the secretary or by a director.

F43A

Where the return referred to in this regulation is rendered as mentioned in paragraph (1A)(b) the declaration must, instead of being signed, be authenticated by or on behalf of the employer in such a manner as may be approved by HMRC.

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.

F65

This regulation is subject to regulations 40C(2) and 40D(2).