The Social Security (Contributions) Regulations 2001

Changes over time for: Section 89

Alternative versions:

Status:

Point in time view as at 14/12/2022.

Changes to legislation:

There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Section 89.

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Method of, and time for, payment of Class 2 and Class 3 contributions etc.U.K.

89.—(1) Where Class 2 or Class 3 contributions are payable by a person other than in accordance with [F1the Taxes Management Act 1970 (as modified by section 11A of the Act) or in accordance with,] arrangements approved under regulation 90 [F2or in accordance with regulation 90ZA or 148C], such contributions shall be paid in accordance with paragraphF3... [F4(2A),] (3) or (4), as the case may be.

F5(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7(2A) Where—

(a)a person who is entitled, although not liable, to pay a Class 2 contribution in any year has notified HMRC of his entitlement in accordance with the provisions of regulation 87[F8, ]87A [F9or 87AA]; and

(b)HMRC has, no later than the notification date, issued him with written notice of the amount he may pay in respect of his entitlement in that period;

that person may, if the person so wishes, pay to HMRC a sum not exceeding that amount.]

(3) Where—

(a)a person F10... who is entitled to pay a Class 3 contribution, in any year, has notified [F11HMRC] of his entitlement in accordance with the provisions of regulation 87[F12, 87A or 87AA]; and

(b)[F11HMRC], within 14 days after the end of a contribution quarter which commences in that year, have issued him with written notice of the amount he may pay in respect of his entitlement in that quarter;

that person may, if he so wishes, pay to the Board a sum not exceeding that amount.

(4) Where—

(a)paragraph (5) F13... applies to a person; and

(b)[F14HMRC] have then, in respect of that F15... entitlement to pay Class 2 or Class 3 contributions, issued or re-issued him, as the case may be, with written notice of F15... the amount of his entitlement;

that person F16... may pay a sum not exceeding the amount of his entitlement, to [F14HMRC].

[F17(5) This paragraph applies to a person who—

(a)has notified HMRC in accordance with the provisions of regulation 87[F18, 87A or 87AA] that—

F19(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)he is entitled although not liable to pay a Class 2 contribution in a [F20tax year], or is entitled to pay a Class 3 contribution in a contribution quarter; and

(b)has—

(i)not, by the notification date, had written notice issued to him in respect of that week or weeks of the kind referred to in paragraph (2A);

(ii)not had written notice issued to him in respect of that week or weeks of a kind mentioned in paragraph (3) and more than 14 days have elapsed since the end of the contribution quarter in question; or

(iii)notified HMRC in accordance with regulation 87[F21, 87A or 87AA] that he has F22... ceased to be entitled to pay Class 2 or Class 3 contributionsF23....]

F24(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F17(7) In this regulation—

F25(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F26(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)“contribution quarter” means one of the four periods of not less than 13 contribution weeks commencing on the first, fourteenth, twenty-seventh or fortieth contribution week, as the case may be, in any year;

(e)[F27“notification date” means 31st October following the end of the tax year.]]

Textual Amendments

F1Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(a)

F2Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(b)

F3Word in reg. 89(1) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(c)

F4Word in reg. 89(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(a)

F5Reg. 89(1A) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)

F6Reg. 89(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)

F7Reg. 89(2A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(d)

F8Reg. 89(2A)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(a)

F9Words in reg. 89(2A)(a) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(b)

F10Words in reg. 89(3)(a) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(e)(i)