The Social Security (Contributions) Regulations 2001

Changes over time for: Paragraph 15

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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Point in time view as at 14/12/2022.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, Paragraph 15.

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Specified amount of earnings-related contributions payable by the employerU.K.

15.—(1) If after [F117 days] following the end of any F2... tax period the employer has paid no amount of earnings-related contributions to [F3HMRC] under paragraph 10 or 11 for that F2... tax period and there is reason to believe that the employer is liable to pay such contributions, [F3HMRC], upon consideration of the employer’s record of past payments [F4whether of earnings-related contributions or of combined amounts,] may to the best of [F5their judgment] specify the amount of earnings-related contributions [F6or of a combined amount] which [F7they consider] the employer is liable to pay and give notice to him of that amount.

[F8(1A) For the purposes of this paragraph “combined amount” is an amount which includes earnings-related contributions due under these regulations and one or more of the following—

(a)tax due under the PAYE Regulations;

(b)amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005;

(c)payments of repayments of student loans due under the [F9Education (Student Loans) (Repayment) Regulations 2009].]

[F10(1B) In arriving at an amount under paragraph (1), HMRC may also take into account any returns made by the employer under this Schedule in the tax period in question or earlier tax periods.]

(2) If, on the expiration of the period of 7 days allowed in the notice, the specified amount F11... or any part thereof is unpaid, the amount so unpaid—

(a)shall be treated for the purposes of this Schedule as an amount of earnings-related contributions [F12or as including an amount of earnings-related contributions] which the employer was liable to pay for that F2... tax period in accordance with paragraph 10 or 11; and

(b)may be certified by [F13HMRC].

(3) The provisions of sub-paragraph (2) shall not apply if, during the period allowed in the notice, the employer pays to [F14HMRC] the full amount of earnings-related contributions which the employer is liable to pay under paragraph 10 or 11 for that F2... tax period, or the employer satisfies [F14HMRC] that no amount of such contributions is due.

(4) The production of a certificate such as is mentioned in sub-paragraph (2) shall, until the contrary is established, be sufficient evidence that the employer is liable to pay to [F15HMRC] the amount shown in it; and any document purporting to be such a certificate as aforesaid shall be deemed to be such a certificate until the contrary is proved.

Paragraph 16 shall apply, with any necessary modifications, to the amount shown in the certificate.

(5) Where the employer has paid no amount of earnings-related contributions under paragraph 10 or 11 for any F2... tax periods, a notice may be given by [F16HMRC] under sub-paragraph (1) which extends to two or more consecutive F2... tax periods, and this Schedule shall have effect as if those F2... tax periods were the latest F2... tax period specified in the notice.

(6) A notice may be given by [F17HMRC] under sub-paragraph (1) notwithstanding that an amount of earnings-related contributions has been paid F18... by the employer under paragraph 10 or 11 for any F2... tax period, if, after seeking the employer’s explanation as to the amount of earnings-related contributions paid, [F17HMRC] is not satisfied that the amount so paid is the full amount which the employer is liable to pay F18... for that period, and this paragraph shall have effect accordingly, save that sub-paragraph (2) shall not apply if, during the period allowed in the notice, the employer satisfies [F17HMRC] that no further amount of earnings-related contributions is due for the relevant F2... tax period.

(7) Where, during the period allowed in a notice given by [F19HMRC] under sub-paragraph (1), the employer claims, but does not satisfy [F19HMRC], that the payment F20... made in respect of any F2... tax period specified in the notice is [F21or includes] the full amount of earnings-related contributions he is liable to pay to [F19HMRC] for that period, the employer may require [F19HMRC] to inspect the employer’s documents and records as if [F19HMRC] had called upon the employer to produce those documents and records in accordance with [F22Schedule 36 to the Finance Act 2008 (information and inspection powers) and the provisions of paragraph 26A] shall apply in relation to that inspection, and the notice given by [F19HMRC] under sub-paragraph (1) shall be disregarded in relation to any subsequent time.

(8) Notwithstanding anything in this paragraph, if the employer pays any amount of earnings-related contributions certified by [F23HMRC] under it [F24whether separately or as part of a combined amount] and that amount exceeds the amount which he would have been liable to pay in respect of that F2... tax period apart from this paragraph, he shall be entitled to set off such excess against any amount which he is liable to pay to [F23HMRC] under paragraph 10 or 11 for any subsequent F2... tax period.

(9) If, after the end of the year, the employer renders the return required by paragraph 22(1) and the total earnings-related contributions he has paid in respect of that year in accordance with this Schedule exceeds the total amount of such contributions due for that year, any excess not otherwise recovered by set-off shall be repaid.

Textual Amendments

F1Words in Sch. 4 para. 15(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(7)(a)(i)

F2Word in Sch. 4 para. 15 omitted (6.4.2004) by virtue of The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(7)(c)

F3Word in Sch. 4 para. 15(1) substituted (6.4.2008) by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 4(1)(a)

F4Words in Sch. 4 para. 15(1) inserted (6.4.2008) by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 4(1)(b)

F5Words in Sch. 4 para. 15(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(7)(a)(ii)

F6Words in Sch. 4 para. 15(1) inserted (6.4.2008) by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 4(1)(c)

F7Words in Sch. 4 para. 15(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(7)(a)(iii)

F8Sch. 4 para. 15(1A) inserted (6.4.2008) by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 4(2)

F9Words in Sch. 4 para. 15(1A)(c) substituted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 26(a)

F10Sch. 4 para. 15(1B) inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 10

F11Words in Sch. 4 para. 15(2) omitted (6.4.2008) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 4(3)(a)