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)
F11Word in reg. 89(3) substituted (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(e)(iii)
F12Words in reg. 89(3) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(5)
F13Words in reg. 89(4)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(a)
F14Word in reg. 89(4) substituted (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(f)(ii)
F15Reg. 89(4)(b)(i)(ii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(b)
F16Words in reg. 89(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(c)
F17Reg. 89(5)-(7) substituted (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(g)
F18Words in reg. 89(5)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(i)
F19Reg. 89(5)(a)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(ii)
F20Words in reg. 89(5)(a)(ii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(iii)
F21Words in reg. 89(5)(b)(iii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(i)
F22Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(ii)
F23Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(iii)
F24Reg. 89(6) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(8)
F25Reg. 89(7)(a)(b) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)
F26Reg. 89(7)(c) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)
F27Reg. 89(7)(e) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(b)