The Social Security (Contributions) Regulations 2001

Employer failing to pay earnings-related contributionsU.K.

14.—(1) If within [F117 days] of the end of any F2... tax period [F3a non-Real Time Information employer] has paid no amount of earnings-related contributions to the [F4Inland Revenue] under paragraph 10 or 11 for that F2... tax period and the [F4Inland Revenue] is unaware of the amount, if any, which the employer is liable so to pay, the [F4Inland Revenue] may give notice to the employer requiring him to render, within 14 days, a return in the prescribed form showing the amount of earnings-related contributions which the employer is liable to pay to the [F4Inland Revenue] under that paragraph in respect of the F2... tax period in question.

(2) Where a notice given by the [F4Inland Revenue] under sub-paragraph (1) extends to two or more consequent income tax periods, the provisions of this Schedule shall have effect as if those F2... tax periods were one F2... tax period.

(3) If the [F4Inland Revenue] is not satisfied that an amount of earnings-related contributions paid F5... under paragraph 10 or 11 for any F2... tax period is the full amount which the employer is liable to payF5..., the [F4Inland Revenue] may give a notice under sub-paragraph (1) despite the payment of that amount.

Textual Amendments