The Social Security (Contributions) Regulations 2001

Changes over time for: Paragraph 16

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Point in time view as at 14/12/2022.

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There are currently no known outstanding effects for the The Social Security (Contributions) Regulations 2001, Paragraph 16.

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Recovery of earnings-related contributions or Class 1B contributionsU.K.

16.—(1) The F1... Tax Acts and any regulations underF2 [F3section 684 of ITEPA 2003 (PAYE regulations)] relating to the recovery of tax shall apply to the recovery of—

(a)any amount of earnings-related contributions which an employer is liable to pay [F4HMRC] for any F1... tax period in accordance with paragraph 10 or 11 or which he is treated as liable to [F4HMRC] [F5whether separately or as part of a combined amount] for any F1... tax period under paragraph 15; or

(b)any amount of Class 1B contributions which an employer is liable to pay to the [F4HMRC] in respect of any year in accordance with paragraph 13(1),

as if each of those amounts had been charged to tax by way of an assessment on the employer [F6as employment income under ITEPA 2003].

(2) Sub-paragraph (1) is subject to the qualification that, in the application to any proceedings taken, by virtue of this paragraph, of any of the relevant provisions limiting the amount which is recoverable in those proceedings, there shall be disregarded any [F7other component of a combined amount] which may, by virtue of sub-paragraphs (3) to (5), be included as part of the cause of action or matter of complaint in those proceedings.

(3) Proceedings may be brought for the recovery of the total amount of—

(a)earnings-related contributions which the employer is liable to pay to [F8HMRC] for any F1... tax period;

(b)Class 1B contributions which the employer is liable to pay to [F8HMRC] in respect of any year;

(c)a combination of those classes of contributions as specified in heads (a) and (b); or

(d)any of the contributions as specified in heads (a), (b), or (c) in addition to any [F9other component of a combined amount] which the employer is liable to pay to [F8HMRC] for any F1... tax period,

without specifying the respective amount of those contributions and of [F10other component of a combined amount], or distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question.

(4) For the purposes of—

(a)proceedings under section 66 of the Taxes Management Act 1970 F11 (including proceedings under that section as applied by the provisions of this paragraph);

(b)summary proceedings (including in Scotland proceedings in the sheriff court or in the sheriff’s small debt court),

the total amount of contributions, in addition to any [F12other component of the combined amount] which the employer is liable to pay to [F13HMRC] for any F1... tax period, referred to in sub-paragraph (3) shall, subject to sub-paragraph (2), be one cause of action or one matter of complaint.

(5) Nothing in sub-paragraph (3) or (4) shall prevent the bringing of separate proceedings for the recovery of each of the several amounts of—

(a)earnings-related contributions which the employer is liable to pay for any F1... tax period in respect of each of his several employees;

(b)Class 1B contributions which the employer is liable to pay in respect of any year in respect of each of his several employees; F14...

(c)tax which the employer is liable to pay for any F1... tax period in respect of each of his several employees.

[F15(d)amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or

(e)payments of repayments of student loans due under the [F16Education (Student Loans) (Repayment) Regulations 2009].]

[F17(6) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).]

Textual Amendments

F1Word in Sch. 4 para. 16 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(8)(c)

F2Section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of the Finance Act 1989 (c. 26), paragraph 38 of Part II of Schedule 19 and item (23) of Part V of Schedule 26 to, the Finance Act 1994 (c. 9) and section 119 of the Finance Act 1998 (c. 36).

F3Words in Sch. 4 para. 16(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(8)(a)(i)

F4Word in Sch. 4 para. 16(1) substituted (6.4.2008) by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 5(1)(a)