http://www.legislation.gov.uk/id/uksi/2001/1004

SCHEDULE 1 PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

Preamble

In this Schedule—

“the 1998 Act” means the Social Security Act 1998 F1;
“the 1988 Order” means the Social Security (Northern Ireland Order 1998 F2;
“the 2000 Act” means the Child Support, Pensions and Social Security Act 2000 F3;
“the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999 F4
“the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 F5; and
“the Welfare Reform Act” means the Welfare Reform and Pensions Act 1999 F6.

PART I POWERS EXERCISED BY THE TREASURY

Annotations:

Amendments (Textual)

1992 c. 4.

Section 6A was inserted by paragraph 3 of Schedule 9 to the Welfare Reform Act.

Section 10 was substituted by section 74(2) of the 2000 Act.

F10

Section 10A was inserted by section 53 of the 1998 Act.

F11

Section 19A was inserted by section 54 of 1998 Act.

F12

1995 c. 18.

F13

Section 122(1) is cited because of the meaning ascribed to “prescribe”.

F14

Paragraph 7A was inserted by section 56(2) of the 1998 Act.

F15

Paragraph 7B was inserted by section 57 of the 1998 Act.

F16

Paragraph 8(1)(ca) was inserted by paragraph 77(4) of the 2000 Act.

F17

Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the 1998 Act.

F18

Paragraph 8(1A) was inserted by paragraph 39(3) of Schedule 3 to the Transfer Act.

F19

1995 c. 26.

F20

1992 c. 7.

F21

Section 6A was inserted by paragraph 3 of Schedule 10 to the Welfare Reform Act.

F22

Section 10 was substituted by section 78(2) of the 2000 Act.

F23

Section 10A was inserted by Article 50 of the 1998 Order.

F24

1995/2705 (N.I. 15).

F25

Section 121(1) is cited because of the meaning ascribed to “prescribe”.

F26

Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.

F27

S.I. 1994/1898 (N.I. 12).

F28

Paragraph 7A was inserted by Article 53(2) of the 1998 Order.

F29

Paragraph 7B was inserted by Article 54 of the 1998 Order.

F30

Paragraph 8(1)(ca) was inserted by section 81(4) of the 2000 Act.

F31

Paragraph 8(1)(ia) was inserted by paragraph 58(15) of Schedule 6 to the 1998 Order.

F32

S.I. 1995/3212 (N.I. 22).

F33

Paragraph 8(1A) was inserted by paragraph 38(3) of Schedule 3 to the Transfer Order.

F34

1992 c. 40.

Column (1)	Column (2)
Enabling power	Relevant amendment
Social Security Contributions and Benefits Act 1992 F7
Section 1(6) and (7)	Paragraph 56(3) of Schedule 7 to the 1998 Act and paragraph 1(3) of Schedule 3 to the Transfer Act.
Section 3(2), (2A), (3) and (5)	Section 48 and 49 of the 1998 Act and paragraph 3 of Schedule 3 to the Transfer Act.
Section 4(5), (6) and (7)	Section 50 of the 1998 Act, paragraph 4 of Schedule 3 to the Transfer Act and section 74(3) of the 2000 Act.
Section 5(1), (4) and (6)	Paragraph 1 of Schedule 9 to the Welfare Reform Act.
Section 6(3), (6) and (7)	Paragraph 2 of Schedule 9 to the Welfare Reform Act.
Section 6A(2) and (7) F8	Paragraph 3 of Schedule 9 to the Welfare Reform Act.
Section 10(9) F9
Section 10A(7) F10	Paragraph 11 of Schedule 3 to the Transfer Act.
Section 11(3), (4) and (5)	Paragraph 12 of Schedule 3 to the Transfer Act and article 3 of S.I. 2001/477.
Section 12(6)	Paragraph 13 of Schedule 3 to the Transfer Act.
Section 13(1) and (7)	Paragraph 14(2) and (4) of Schedule 3 to the Transfer Act, and article 4 of S.I. 2001/477.
Section 14(1), (2) and (5)	Paragraph 15 of Schedule 3 to the Transfer Act.
Section 19(1) to (5A)	Paragraph 19(2) of Schedule 3 to the Transfer Act.
Section 19A(2) and (3) F11	Paragraph 20 of Schedule 3, and paragraph 4 of Schedule 9, to the Transfer Act.
Section 116(2) and (3)	Paragraph 28 of Schedule 2 to the Jobseekers Act 1995, paragraph 67 of Schedule 7 to the 1998 Act and paragraph 22 of Schedule 3, and paragraph 5 of Schedule 7 to the Transfer Act. F12
Section 117	Paragraph 68 of Schedule 7 to the 1998 Act and paragraph 23 of Schedule 3 to, and paragraph 6 of Schedule 7 to, the Transfer Act.
Section 118	Paragraph 24 of Schedule 3 to the Transfer Act.
Section 119	Paragraph 69 of Schedule 7 to the 1998 Act and paragraph 25 of Schedule 3, and paragraph 7 of Schedule 7 to, the Transfer Act.
Section 120	Paragraph 70 of Schedule 7 to the 1998 Act and paragraph 26 of Schedule 3, and paragraph 8 of Schedule 7 to the Transfer Act.
Section 122(1) F13
Section 175(3), (4) and (5)	Paragraph 29(4) of Schedule 3 to the Transfer Act.
Schedule 1
Paragraph 7A F14	Paragraph 37 of Schedule 3 to, and paragraph 6 of Schedule 9 to, the Transfer Act.
Paragraph 7B F15	Paragraph 38 of Schedule 3, and paragraph 7 of Schedule 9, and the relevant entry in Part I of Schedule 10, to the Transfer Act, and section 76(3) and (4) of the 2000 Act.
Paragraph 8(1)(a), (c), (ca) F16, (e), (f), (g), (h), (ia) F17 , (j), (k), (l), (m) and (q) and (1A) F18	Paragraph 14 of Schedule 5 to the Pensions Act 1995 F19, paragraph 77(15) and (16) of Schedule 7 to the 1998 Act, paragraph 39 of Schedule 3 to the Transfer Act and section 74(5) and 77(4) and (5) of the 2000 Act.
Paragraph 11	Paragraph 41 of Schedule 3 to the Transfer Act.
Social Security Contributions and Benefits (Northern Ireland) Act 1992 F20
Section 1(6) and (7)	Paragraph 38(3) of Schedule 6 to the 1998 Order and paragraph 2 of Schedule 3 to the Transfer Order.
Section 3(2), (2A), (3) and (5)	Articles 45 and 46 of the 1998 Order and paragraph 4 of Schedule 3 to the Transfer Order.
Section 4(5), (6) and (7)	Paragraph 5 of Schedule 3 to the Transfer Order and section 78(3) of the 2000 Act.
Section 5(1), (4) and (6)	Paragraph 1 of Schedule 10 to the Welfare Reform Act.
Section 6(3), (6) and (7)	Paragraph 2 of Schedule 10 to the Welfare Reform Act.
Section 6(A)(2) and (7) F21
Section 10(9) F22
Section 10A(7) F23	Paragraph 12 of Schedule 3 to the Transfer Order.
Section 11(3), (4) and (5)	Paragraph 13 of Schedule 3 to the Transfer Order and article 3 of S.I. 2001/477.
Section 12(6)	Paragraph 14 of Schedule 3 to the Transfer Order.
Section 13(1) and (7)	Paragraph 15(2) and (4) of Schedule 3 to the Transfer Order and article 4 of S.I. 2001/477.
Section 14(1), (2) and (5)	Paragraph 16 of Schedule 3 to the Transfer Order.
Section 19(1) to (5A)	Paragraph 19(2) of Schedule 3 to the Transfer Order.
Section 116(2) and (3)	Paragraph 11 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995, paragraph 49 of Schedule 6 to the 1998 Order and paragraph 22 of Schedule 3, and paragraph 4 of Schedule 6 to the Transfer Order. F24
Section 117	Paragraph 50 of Schedule 6 to the 1998 Order and paragraph 23 of Schedule 3, and paragraph 5 of Schedule 6 to, the Transfer Order.
Section 118	Paragraph 24 of Schedule 3 to the Transfer Order.
Section 119	Paragraph 51 of Schedule 6 to the 1998 Order and paragraph 25 of Schedule 3, and paragraph 6 of Schedule 6 to the Transfer Order.
Section 121(1) F25
Section 171(3), (4), (5) and (10) F26	Paragraph 36 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 F27
Schedule 1
Paragraph 7A F28	Paragraph 36 of Schedule 3, and paragraph 4 of Schedule 8, to the Transfer Order.
Paragraph 7B F29	Paragraph 37 of Schedule 3, and paragraph 5 of Schedule 8, and the relevant entry in Part 1 of Schedule 9 to the Transfer Order and section 80(3) and (4) of the 2000 Act.
Paragraph 8(1)(a), (c), (ca) F30, (e), (f), (g), (h), (ia) F31, (j), (k), (l), (m) and (q) and (1A) F32	Paragraph 11 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 F33, paragraph 58(15) and (16) of Schedule 6 to the 1998 Order, paragraph 38 of Schedule 3 to the Transfer Order and sections 78(5) and 81(4) and (5) of the 2000 Act.
Paragraph 10	Paragraph 19 of Schedule 21 to the Friendly Societies Act 1992 and paragraph 40 of Schedule 3 to the Transfer Order. F34

PART II POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE

Annotations:

Amendments (Textual)

F35

Section 122(1) is cited because of the meaning ascribed to “prescribe”.

F36

Paragraph 3B was inserted by section 77(2) of the 2000 Act.

F37

Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the 1998 Act.

F38

Paragraph 7BA was inserted by section 76(5) of the 2000 Act.

F39

1992 c. 5.

F40

Section 191 is cited because of the meaning ascribed to “prescribe”.

F41

Section 121(1) is cited because of the meaning ascribed to “prescribe”.

F42

Paragraph 3B was inserted by section 81(2) of the 2000 Act.

F43

Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the 1998 Order.

F44

Paragraph 7BA was inserted by section 80(5) of the 2000 Act.

F45

1992 c. 8.

F46

2000 c. 4 (N.I.).

F47

Section 167(1) is cited because of the meaning ascribed to “prescribe”.

F48

1999 c. 16.

Column (1)	Column (2)
Enabling power	Relevant amendment
Social Security Contributions and Benefits Act 1992
Section 17(1), (2), (3) and (4)	Paragraph 6 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 10 to, the Transfer Act.
Section 18	Paragraph 7 of Schedule 1, and paragraph 18 of Schedule 3, to the Transfer Act and article 5 of S.I. 2001/477.
Section 122(1) F35
Schedule 1
Paragraph 1	Section 148(2), (3) and (4) of the Pensions Act 1995, paragraph 77(2), (3) and (4) of Schedule 7 to the 1998 Act, paragraph 31 of Schedule 3 to the Transfer Act and paragraph 78(2) to (5) of Schedule 12 to, and Part VI of Schedule 13, to the Welfare Reform Act.
Paragraph 2	Paragraph 32 of Schedule 3 to the Transfer Act.
Paragraph 3	Section 55 of, and paragraph 77(5) of Schedule 7 to the 1998 Act, paragraph 33 of Schedule 3 to the Transfer Act, section 77(1) of and Part VIII of Schedule 9 to the 2000 Act.
Paragraph 3B(11) F36
Paragraph 4	Paragraph 16 of Schedule 1 and paragraph 34 of Schedule 3 to the Transfer Act.
Paragraph 5	Paragraph 77(6) of Schedule 7 to the 1998 Act, paragraph 34 of Schedule 3 to the Transfer Act and section 74(4) of the 2000 Act.
Paragraph 5A F37	Paragraph 34 of Schedule 3 to the Transfer Act.
Paragraph 6	Paragraph 77(8), (9), and (11) of Schedule 7 to, and the relevant entry in Schedule 8 to the 1998 Act and paragraph 17 of Schedule 1, paragraph 35 of Schedule 3, paragraph 9 of Schedule 7, paragraph 5 of Schedule 9, and the relevant entry in Part 1 of Schedule 10, to the Transfer Act
Paragraph 7BA F38
The Social Security Administration Act 1992 F39
Section 113	Section 60 of the 1998 Act, paragraph 5 of Schedule 5 to the Transfer Act and paragraph 7 of Schedule 6 to the 2000 Act.
Section 162(12)	Paragraph 52(11) of Schedule 3 to the Transfer Act.
Section 191 F40
Social Security Contributions and Benefit (Northern Ireland) Act 1992
Section 17	Paragraph 7 of Schedule 1, paragraph 17 of Schedule 3, and the relevant entry in Part I of Schedule 9 to, the Transfer Order.
Section 18	Paragraph 8 of Schedule 1 to, and paragraph 18 of Schedule 3 to the Transfer Order and article 5 of S.I. 2001/477.
Section 121(1) F41
Schedule 1
Paragraph 1	Article 145(2), (3) and (4) of the Pensions (Northern Ireland) Order 1995, paragraph 58(1) to (4) of Schedule 6 to the 1998 Order, paragraph 30 of Schedule 3 to the Transfer Order and paragraph 86(2) to (5) of Schedule 12, and the relevant entry in Part VI of Schedule 13 to, the Welfare Reform Act.
Paragraph 2	Paragraph 31 of Schedule 3 to the Transfer Order.
Paragraph 3	Article 52 of, and paragraph 58(5) of Schedule 6 to, the 1998 Order, paragraph 32 of Schedule 3 to the Transfer Order, section 81(1) of, and the relevant entry in Part VIII of Schedule 9 to, the 2000 Act.
Paragraph 3B(11) F42
Paragraph 4	Paragraph 16 of Schedule 1, and paragraph 33 of Schedule 3 to the Transfer Order.
Paragraph 5	Paragraph 58(6) of Schedule 7 to the 1998 Order, paragraph 34 of Schedule 3 to the Transfer Order and section 78(4) of the 2000 Act.
Paragraph 5A F43	Paragraph 33 of Schedule 3 to the Transfer Order.
Paragraph 6	Paragraph 58(8), (9) and (11) of Schedule 6, and the relevant entry in Schedule 7, to the 1998 Order, paragraph 20 of Schedule 1, paragraph 34 of Schedule 3, paragraph 7 of Schedule 6, paragraph 3 of Schedule 8, and the relevant entry in Part I of Schedule 9 to the Transfer Order.
Paragraph 7BA F44
Social Security Administration (Northern Ireland) Act 1992 F45
Section 107	Article 56 of the 1998 Order, paragraph 5 of Schedule 4 to the Transfer Order and paragraph 7 of Schedule 6 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000. F46
Section 142(12)	Paragraph 45(12) of Schedule 3 to the Transfer Order.
Section 167(1) F47
Finance Act 1999 F48
Section 133(1)

SCHEDULE 2 CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS IN PARTICULAR CASES

Regulation 24

Calculation of earnings1

This Schedule contains rules for the calculation of earnings in the assessment of earnings-related contributions in particular cases.

Calculation of earnings in respect of beneficial interest in assets within Part IV of Schedule 32

1

Except where paragraph 3, 4, 5 or 6 applies, the amount of earnings comprised in any payment by way of the conferment of any beneficial interest in any asset specified in Part IV of Schedule 3, which falls to be taken into account in the computation of a person’s earnings shall be calculated or estimated at a price which that beneficial interest might reasonably be expected to fetch if sold in the open market on the day on which it is conferred.

2

For the purposes of sub-paragraph (1), where any asset is not quoted on a recognised stock exchange within the meaning of section 841 of the Taxes Act, it shall be assumed that, in the open market which is postulated, there is available to any prospective purchaser of the beneficial interest in the asset in question all the information which a prudent prospective purchaser might reasonably require if he were proposing to purchase if from a willing vendor by private treaty and at arm’s length.

Valuation of beneficial interest in units in a unit trust scheme3

The amount of earnings which is comprised in any payment by way of the conferment of a beneficial interest in any units in a unit trust scheme (within the meaning of section F120237 of the Financial Services and Markets Act 2000 having a published selling price and which falls to be taken into account in the calculation of a person’s earnings shall be calculated or estimated by reference to the published selling price on the day in question.

Here “published selling price” means the lowest selling price published on the date on which the payment in question is made, and where no such price is published on that date, it means the lowest selling price published on the last previous date on which such a price was published.

Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 34

The amount of earnings which is comprised in a payment by way of the conferment of a beneficial interest in an option to acquire any asset falling within Part IV of Schedule 3 shall be calculated or estimated by reference to the amount which would be comprised in accordance with paragraph 2, or, if paragraph 3, 5 or 6 would apply in accordance with that paragraph, in a payment by way of the conferment of a beneficial interest—

a

in the asset which may be acquired by the exercise of the option; or

b

where that asset (the first asset) may be exchanged for another asset (the second asset) and the value of the beneficial interest in the second asset is greater than that in the first, in that second asset,

on the day on which the beneficial interest in the option is conferred.

falls within paragraph 9 or 10 of Part IV of Schedule 3 (payments by way of alcoholic liquor on which duty has not been paid or by way of gemstones not to be disregarded as payments in kind), and

ii

is not a readily convertible asset;

b

a voucher, stamp or similar document which falls within paragraph 12 of Part IV of that Schedule and which is not capable of being exchanged for a readily convertible asset; or

c

a non-cash voucher not excluded by virtue of Part 5 of that Schedule and which falls within paragraph 12 of Part IV of that Schedule (assets not to be disregarded as payments in kind) which is not capable of being exchanged for a readily convertible asset;

shall be calculated or estimated on the basis of the cost of the asset in question.

Here “the cost of the asset” in relation to any voucher, stamp or similar document includes the cost of any asset for which that voucher, stamp or similar document is capable of being exchanged.

Convertible and restricted interests in securities and convertible and restricted securitiesF3107

1

The amount of earnings comprised in any payment by way of the conferment of—

a

a convertible interest in securities;

b

a restricted interest in securities; or

c

an interest in convertible or restricted securities,

falling to be taken into account in computing a person’s earnings from employed earner’s employment shall be computed in the same manner, and shall be taken into account at the same time, as applies under Chapters 1 to 5 of Part 7 of ITEPA 2003, for the purpose of computing his employment income.

This is subject to the following qualification.

2

For the purpose of sub-paragraph (1) no account shall be taken of any relief obtained under sections 428A or 442A of ITEPA 2003 (relief for secondary Class 1 contributions met by employee).

Convertible interest in sharesF1458

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F145

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assignment or release of right to acquire shares where neither right nor shares readily convertibleF1459

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assignment or release of a right, acquired as director or employee before 6th April 1999, to acquire shares where neither right nor shares readily convertibleF14510

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exercise of a replacement right to acquire shares, obtained as an earner before 6th April 1999F14611

1

This paragraph applies if—

a

an earner obtained, before 6th April 1999, a right to acquire shares in a body corporate;

b

the earner subsequently obtained a replacement right (within the meaning given in paragraph 16A(3) of Part 9 of Schedule 3);

c

the replacement right is exercised;

d

paragraph 11A of this Schedule does not apply; and

e

paragraph 16A of Part 9 of Schedule 3 does not apply because sub-paragraph (4) of that paragraph is not satisfied.

2

If this paragraph applies, the amount of earnings comprised in any payment realised by the exercise of the replacement right shall be calculated or estimated in accordance with sub-paragraph (3).

3

The basis for calculating the amount of a gain realised by the exercise of the replacement right shall be the best estimate that can reasonably be made of the amount found as follows.

F139Exercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposes11A

1

This paragraph applies for calculating or estimating the amount of earnings which is comprised in a payment which—

a

would be disregarded in the computation of earnings for the purposes of earnings-related contributions by virtue of paragraph 16 of Part 9 of Schedule 3; but

b

is not disregarded because paragraph 17 of that Part applies to it.

2

If this paragraph applies, the amount of earnings to be taken into account for the purpose of earnings related contributions is the amount which would, but for paragraph 16 F161or 16A of Part 9 of Schedule 3, have been taken into account by virtue of section 4(4)(a) of the Act.

This is subject to the following qualification.

3

If—

a

the right to acquire shares in a body corporate is not capable of being exercised more than ten years after the date on which it was obtained,

b

an amount of earnings was taken into account for the purpose of earnings-related contributions in respect of the earner’s obtaining that right, at the time he obtained it (“the deductible amount”), and

c

no exercise, assignment or release of the whole or any part of—

i

that right,

ii

any right replacing that right (“a replacement right”), or

iii

any subsequent replacement right,

has occurred on or after 10th April 2003,

the deductible amount may be deducted from the amount otherwise to be taken into account by virtue of this paragraph.

Interpretation of paragraphs 9, 10 and 11F16212

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

In those paragraphs—

a

“the total market value” means the price which the shares which are the subject of the right in question might reasonably be expected to fetch on sale in the open market;

b

the total market value of the subsequent right is similar to the total market value of the first right if it is not substantially greater than the first right;

c

“total discount” means the difference between the total value of the exercise price of the shares that are the subject of the right in question and the total market value of that right;

d

neither the consideration given for the grant of the right nor any entire consideration shall be taken to include the performance of any duties of or in connection with the office or employment by reason of which the right was granted and no part of the amount or value of the consideration given for the grant shall be deducted more than once;

e

“shares”, so far as the context permits, includes stock; and

f

“body corporate” includes—

i

a body corporate constituted under the law of a country or territory outside the United Kingdom; and

ii

an unincorporated association wherever constituted.

Apportionment of a payment to a retirement benefits scheme for the benefit of two or more peopleF34013

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Valuation of non-cash vouchers14

1

The amount of earnings comprised in any payment by way of a non-cash voucher which is not otherwise disregarded by these Regulations and which falls to be taken into account in calculating an employed earner’s earnings shall be calculated on the basis set out in sub-paragraph (2).

F7261A

This paragraph is subject to paragraph 14A (valuation of non-cash vouchers provided under optional remuneration arrangements).

2

The basis referred to in sub-paragraph (1) is that of an amount equal to the expense incurred (“the chargeable expense”)—

a

by the person at whose cost the voucher and the money, goods or services, for which it is capable or being exchanged, are provided;

b

in, or in connection with that provision,

and any money, goods or services obtained by the employed earner or any other person in exchange for the voucher shall be disregarded.

This is subject to the following F329qualifications.

F5333

For the purposes of sub-paragraph (2) the chargeable expense shall be reduced by any part of that which the employed earner makes good to the person incurring it.

F3284

The valuation of qualifying childcare vouchers is determined in accordance with paragraph 7 of Part 5 of Schedule 3.

in accordance with this paragraph so far as it is made pursuant to optional remuneration arrangements; and

b

in accordance with any other treatment that is applicable so far as it is made otherwise than pursuant to such arrangements.

Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners15

1

The amount of earnings comprised in any payment by way of a cash voucher or a non-cash voucher provided for the benefit of two or more employed earners and which falls to be taken into account in computing the earnings of each of those earners shall be calculated or estimated on the basis set out in whichever of sub-paragraphs (2) or (3) applies.

2

If the respective proportion of the benefit of the voucher to which each of those earners is entitled is know at the time of the payment, the basis is that of a separate payment equal to that proportion.

3

In any case where the respective proportions are not know at the time of the payment, the basis is equal apportionment between all those earners.

4

In this paragraph—

a

“chargeable expense” has the same meaning, and is calculated in the same way, as in paragraph 14; and

b

if an employed earner makes good any part of the chargeable expense to the person incurring it, that chargeable expense in relation to that employed earner shall be reduced by that part.

SCHEDULE 3 PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

Regulation 26

PART I INTRODUCTORY

Introduction

1

This Schedule contains provisions about payments which are to be disregarded in the calculation of earnings for the purposes of earnings-related contributions.

2

Part II contains provisions about the treatment of payments in kind.

3

Part III and IV specifies payments by way of assets which are not to be disregarded by virtue of paragraph 1 of Part II.

4

Part V specifies non-cash vouchers which are to be disregarded by virtue of paragraph 1 of Part II.

5

In computing earnings there are also to be disregarded—

a

the pensions and pension contributions specified in Part VI;

b

the payments in respect of training and similar courses specified in Part VII;

c

the travelling, relocation and overseas expenses specified in Part VIII;

d

the F164incentives by way of securities specified in Part IX; and

e

the miscellaneous payments specified in Part X.

is treated for the purposes of that Order as falling within Part II of that Schedule by Article 3(3) of that Order,

that contract shall be treated as a contract of long-term insurance.

PART III PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

F1471

A readily convertible asset within the meaning of section 702 of ITEPA 2003.

F1472

An asset which, in accordance with section 697 of ITEPA 2003 (PAYE: enhancing the value of an asset), would be treated, for the purposes of section 696 of that Act, as a readily convertible asset.

3

Any voucher, stamp or similar document—

a

whether used singularly or together with other such vouchers, stamps or documents; and

b

which is capable of being exchanged for an asset falling within paragraph 1 or 2.

PART IV PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

F148 Securities1

a

whether used singularly or together with other such vouchers, stamps or documents; and

b

which is capable of being exchanged for an asset falling within any other paragraph of this Part.

PART V CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND

1

Subject to sub-paragraph (2), a non-cash voucher provided, to or for the benefit of the employed earner, by the employer or any other person on his behalf is to be disregarded in the calculation of an employed earner’s earnings by virtue of paragraph 1 of Part II only if it falls within any of paragraphs 2 to F3959.

F1222

A non-cash voucher may also be disregarded—

a

by virtue of paragraph 7D of Part VIII (car fuel); F403...

F404aa

by virtue of paragraph 7E of Part 8 (van fuel); or

b

in the circumstances specified in paragraph 4 of Part X (payments by way of F187incidental overnight expenses).

2

A non-cash voucher which is not treated as F188general earnings from employment for the purposes of F189section 86 of ITEPA 2003 (transport vouchers under pre-26th March arrangements).

F190This paragraph only applies in the case of an employee who is in lower paid employment, within the meaning of section 217 of ITEPA 2003

F1853

h

“scheme” means the manner by which an employer provides qualifying childcare vouchers and an employee is taken to join a scheme or have joined a scheme when the employer has agreed that vouchers will be provided to the employee under the scheme and there is a child falling within Condition A of paragraph 7(7); and

i

the administration costs for a voucher means the difference between the cost of provision of a voucher and its face value and the face value is the amount stated on or recorded in the voucher as the value of the provision of care for a child that may be obtained by using it.

F332F468Qualifying childcare vouchers for F729eligible employees who joined a scheme before 6th April 20117

1

F472A qualifying childcare voucher, where an F737eligible employee joined a scheme—

a

before 6th April 2011;

b

before 6th April 2011 but ceased to be employed by the employer and was subsequently re-employed by the employer and re-joined the scheme before 6th April 2011; or

c

before 6th April 2011 and there was a continuous period of 52 weeks ending before 6th April 2011 throughout which vouchers were not being provided for the employee under the scheme,

subject to the qualifications in sub-paragraphs (2) and (5).

F473F4671A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Where the chargeable expense of the voucher exceeds the exempt amount, only that amount shall be disregarded by virtue of sub-paragraph (1).

3

The exempt amount is the amount found by the formula—

Here—

E is the sum of—

a
F342£55; and
b
the administration costs for the qualifying childcare voucher;

QW is the number of qualifying weeks—

a
for which the earner has been employed by the secondary contributor during the tax year in which the qualifying childcare voucher is provided; and
b
for which no other qualifying childcare voucher has been provided by the secondary contributor.

4

Where an earner has two or more employed earner's employments, the earnings from which fall to be aggregated in accordance with regulation 14 or 15, the reference to the secondary contributor in paragraph (b) of the definition of QW is a reference to the secondary contributor in respect any of those employments.

5

An earner is only entitled to one exempt amount even if childcare vouchers are provided in respect of more than one child.

6

F469In this paragraph “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to C are met.

F4647

Condition A is that the voucher is provided to enable an employee to obtain care for a child who—

a

is a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense; or

b

is resident with the employee and is a person in respect of whom the employee has parental responsibility.

8

Condition B is that the voucher can only be used to obtain qualifying child care.

9

Condition C is that the vouchers are provided under a scheme that is open—

a

to the employer’s F727eligible employees generally; or

b

generally to those at a particular location,

subject to sub-paragraph (10).

10

Where the scheme under which the vouchers are provided involves—

a

relevant salary sacrifice arrangements; or

b

relevant flexible remuneration arrangements,

Condition C is not prevented from being met by reason only that the scheme is not open to relevant low-paid employees.

F465F481Qualifying childcare vouchers for F732eligible employees who joined a scheme on or after 6th April 2011, or before 6th April 2011 where there has been a break in employment or a 52 week break in receiving vouchers recommencing on or after 6th April 20117A

1

A qualifying childcare voucher, where an F730eligible employee joined a scheme—

a

on or after 6th April 2011;

b

before 6th April 2011 but ceased to be employed by the employer and was subsequently re-employed by the employer and re-joined the scheme on or after 6th April 2011; or

c

before 6th April 2011 and there was a continuous period of 52 weeks ending on or after 6th April 2011 throughout which vouchers were not being provided for the employee under the scheme,

subject to the qualifications in sub-paragraphs (3) and (6).

2

In this paragraph a “qualifying childcare voucher” means a non-cash voucher in relation to which conditions A to D (see sub-paragraphs (7) to (11)) are met.

3

Where the chargeable expense of the voucher exceeds the exempt amount, only that amount shall be disregarded by virtue of sub-paragraph (1).

4

The exempt amount is the amount found by the formula—

Here—

E is, in the case of an employee the sum of—
1. a
  F544£25, if the relevant earnings amount for the tax year, as estimated in accordance with Condition D, exceeds the higher rate limit for the tax year;
2. b
  £28, if the relevant earnings amount for the tax year, as estimated in accordance with Condition D, exceeds the basic rate limit but does not exceed the higher rate limit for the tax year; or
3. c
  £55, in any other case; and
4. d
  the administration costs for the qualifying childcare voucher;
QW is the number of qualifying weeks—
1. a
  for which the earner has been employed by the secondary contributor during the tax year in which the qualifying childcare voucher is provided; and
2. b
  for which no other qualifying childcare voucher has been provided by the secondary contributor.

5

Where an earner has two or more employed earner’s employments, the earnings from which fall to be aggregated in accordance with regulation 14 or 15, the reference to the secondary contributor in paragraph (b) of the definition of QW is a reference to the secondary contributor in respect of any of those employments.

6

An earner is only entitled to one exempt amount even if childcare vouchers are provided in respect of more than one child.

7

Condition A is that the voucher is provided to enable an employee to obtain care for a child who—

a

is a child or stepchild of the employee and is maintained (wholly or partly) at the employee’s expense; or

b

is resident with the employee and is a person in respect of whom the employee has parental responsibility.

8

b

otherwise, the beginning of the tax year.

13

In sub-paragraph (11) the “relevant earnings amount”, in the case of an employee provided with vouchers by an employer for any qualifying week in a tax year, and subject to sub-paragraph (14), means—

a

the aggregate of—

i

the amount of any relevant earnings (see sub-paragraph (15)) for the tax year from employment by the employer; and

ii

any amounts to be treated under Chapters 2 to 12 of Part 3 of ITEPA 2003 as earnings from such employment; less

b

the aggregate of any excluded amounts (see sub-paragraph (16)).

14

But if the employee becomes employed by the employer during the tax year, what would otherwise be the amount of the aggregate mentioned in sub-paragraph (13)(a) is the relevant multiple of that amount; and the relevant multiple is—

where—

RD is the number of days in the period beginning with the day on which the employee becomes employed by the employer and ending with the tax year.

15

In sub-paragraph (13)(a) “relevant earnings” means—

a

salary, wages or fees, F482...

F471b

guaranteed contractual bonuses;

c

contractual commission;

d

guaranteed overtime payments;

e

location or cost of living allowances;

f

shift allowances;

g

skills allowances;

h

retention and recruitment allowances; and

i

market rate supplements.

16

For the purposes of sub-paragraph (13)(b) the following are “excluded amounts”—

a

contributions under a F484... pension scheme allowed under section 193(2) of Finance Act 2004 (relief under net pay arrangements) to be deducted by the employer from the employee’s employment income for the tax year F485in accordance with the PAYE Regulations;

F483za

e

benefits subject to the unauthorised payment charge imposed by section 208 of the Finance Act 2004 as applied to a relevant non-UK scheme by virtue of paragraph 1 of Schedule 34 to that Act.

F3582

Expressions defined in Schedule 34 to the Finance Act 2004 have the same meaning in this paragraph as they have there.

Funded unapproved retirement benefit schemes.

4

A payment by way of relevant benefits pursuant to a retirement benefits scheme which has not been approved by the Board for the purposes of Chapter I of Part XIV of the Taxes Act and attributable to payments prior to 6th April 1998.

Here “relevant benefits” has the meaning given in section 612 of the Taxes Act.

Payments to pension previously taken into account in calculating earnings5

A payment by way of any benefit pursuant to a retirement benefits scheme which has not been approved by the Board for the purposes of Chapter I of Part XIV of the Taxes Act and attributable to payments on or after 6th April 1998 F344and before 6th April 2006 which have previously been included in a person’s earnings for the purpose of the assessment of his liability for earnings-related contributions.

Payments in good faith to scheme solely for providing approved benefits.F3456

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F330Payments to F480and benefits from pension schemes exempt from UK taxation under double taxation agreements7

1

A payment to a pension scheme which is afforded relief from taxation by virtue of F479any of the following provisions, and any benefit referable to that payment—

a

Article 25(8) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (France) Order 1968F53;

b

financed by payments made by or on behalf of the secondary contributor, and

b

providing only a pension (and which is accordingly not an employer-financed retirement benefits scheme because it does not provide relevant benefits).

Here “relevant benefits” has the meaning given in section 393B of ITEPA 2003.

Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes10

1

This paragraph applies to payments in paragraphs 8(b) and 9(1)(b) which—

a

if the scheme had been a registered pension scheme—

i

would have been authorised member payments under any of the provisions of section 164 of the Finance Act 2004 (authorised member payments) listed in sub-paragraph (4); and

ii

would satisfy any of the conditions in sub-paragraph (5); and

b

are made after the employment of the employed earner by—

i

the secondary contributor,

ii

a subsidiary of the secondary contributor, or

iii

a person connected with the secondary contributor or a subsidiary of the secondary contributor,

has ceased.

For the purposes of this sub-paragraph—
“subsidiary” has the meaning given in section 838 of the Taxes Act 1988; and
an employer is connected with any of the persons with respect to whom he would be a connected person by virtue of section 839 of that Act.

ii

for sub-paragraph (2) there were substituted—

2
But if a lump sum falling within sub-paragraph (1) exceeds the permitted lump sum, no part of it shall be disregarded.

iii

sub-paragraph (4) were omitted; and

iv

for sub-paragraph (5) there were substituted—

5
Paragraph 2 defines the permitted lump sum.

b

for paragraph 2 there were substituted—

2
The permitted lump sum is the higher of—
where—
MVF is the market value of the employee’s employer-financed retirement benefits scheme fund at the time the benefit is paid to the individual,
LS is the amount of the lump sum, and
MAP is the maximum annual pension which could be paid to the member under the arrangement.

c

paragraph 3 were omitted;

d

in paragraph 4, paragraphs (b) and (c) of sub-paragraph (1) and ~~F478sub-paragraph (2)~~F478sub-paragraphs (2) and (3) were omitted.

7

No payment by way of benefits shall be disregarded by virtue of this paragraph if they are payable in respect of a period during which an earner is—

a

engaged as a self-employed earner under a contract for services with, or

b

re-employed as an employed earner by,

the secondary contributor from employment with whom the benefits were derived.

C1F524Armed forces early departure scheme payments10A

A payment under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437) F627or by the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328).

Superannuation funds to which section 615(3) of the Taxes Act applies11

A payment by way of employer’s contribution to a superannuation fund to which section 615(3) of the Taxes Act applies, and a payment by way of F364a pension or an annuity paid by such a fund F365....

F643Independent advice in respect of conversions and transfers of pension scheme benefits12

A payment or reimbursement to which no liability to income tax arises by virtue of section 308B of ITEPA 2003 (independent advice in respect of conversions and transfers of pension scheme benefits).

in any other case, the employee’s normal minimum pension age, as defined by section 279(1) of the Finance Act 2004.

9

The “ill-health condition” is met by an employee if the employer is satisfied, on the basis of evidence provided by a registered medical practitioner, that the employee is (and will continue to be) incapable of carrying on his or her occupation because of physical or mental impairment.

F765Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 202214

A compensation payment made under or by virtue of Part 1 (Public Service Pension Schemes) of the Public Service Pensions and Judicial Offices Act 2022.

PART VII PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES

Payments in respect of training and similar payment disregarded1

The training payments and vouchers mentioned in this Part are disregarded in the calculation of an employed earner’s earnings.

~~F333Paragraphs 5 to 9~~F333paragraphs 5 to 8 do not apply to Northern Ireland.

Work-related training2

A payment of, or contribution towards, expenditure incurred on providing work-related training which, by virtue of F191sections 250 to 254 of ITEPA 2003 (exemption for work-related training), is not to be taken as F192general earnings of the office or employment in connection with which it is provided.

Education and training funded by employers3

A payment in respect of expenditure which, by virtue of F193section 255 of ITEPA 2003 (exemption for contributions to individual learning account training), is not to be taken as F194general earnings of the office or employment in connection with which it is provided.

New Deal 50plus: employment grant and training credit4

A payment to a person, as a participant in the scheme arranged under section 2(2) of the Employment and Training Act 1973 and known as New Deal 50plus, of an employment credit or a training grant under that scheme.

Retraining courses for recipients of jobseeker’s allowance5

A payment to a person as a participant in a scheme of the kind mentioned in section 60(1) of the Welfare Reform and Pensions Act 1999 (special schemes for claimants for jobseeker’s allowances) F56.

Payments to Jobmatch participants6

A payment made to a participant in a Jobmatch Scheme (including a pilot) arranged under section 2(1) of the Employment and Training Act 1973 F57 in his capacity as such.

Vouchers provided to Jobmatch participants7

A payment by way of the discharge of any liability by the use of a voucher given to a participant in a Jobmatch Scheme (including a pilot), arranged under section 2(1) of the Employment and Training Act 1973, in his capacity as such.

F174Employment Retention and Advancement payments8

A payment made to a participant in an Employment Retention and Advancement Scheme, arranged under section 2(1) of the Employment and Training Act 1973, in his capacity as such.

F176Return to Work Credit9

A payment made to a participant in a Return to Work Credit Scheme, arranged under section 2(1) of the Employment and Training Act 1973 in his capacity as such.

F184Working Neighbourhoods Pilot10

A payment made to a participant in a Working Neighbourhoods Pilot, arranged under section 2(1) of the Employment and Training Act 1973, in his capacity as such.

In-Work Credit11

A payment made to a participant in an In-Work Credit scheme, arranged under section 2(1) of the Employment and Training Act 1973, in his capacity as such.

F327Payments made by employers to earners in full-time attendance at universities &c.12

1

A payment to an employed earner receiving full-time instruction at a university, technical college or similar educational establishment (within the meaning of section 331 of the Taxes Act) if the conditions in sub-paragraphs (2) to (6) are satisfied, but subject to the exclusion in sub-paragraph (7).

2

The employed earner must have enrolled at the educational establishment for a course lasting at least one academic year at the time when payment is made.

3

The secondary contributor must require the employed earner to attend the course for an average of at least twenty weeks in an academic year.

4

The educational establishment—

a

must be open to members of the public generally,

b

must offer more than one course of practical or academic instruction.

5

The educational establishment must not be run by—

a

the secondary contributor, or a person who would be treated by section 839 of the Taxes Act as connected with him; or

b

a trade organisation of which the secondary contributor is a member.

6

The total amount of earnings payable to the earner in respect of his attendance, including lodging, travelling and subsistence allowances, but excluding any tuition fees, must not exceed F396£15,480 in respect of an academic year.

7

This paragraph does not apply to any payment made by the secondary contributor to the employed earner for, or in respect of, work done for the secondary contributor by the earner (whether during vacations or otherwise).

8

This paragraph has effect in respect of payments made in relation to the academic year beginning on 1st September 2005 and subsequent academic years.

9

In this paragraph—

“academic year” means the period beginning on 1st September of one calendar year and ending on 31st August of the following calendar year.
“trade organisation” means an organisation of secondary contributors (in their capacity as employers) the members of which carry on a particular profession or trade for the purposes of which the organisation exists.

F752Payments exempted from income tax under section 254A of ITEPA 200313

A care leaver’s apprenticeship bursary payment which is exempted from income tax under section 254A of ITEPA 2003.

PART VIII TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

Travelling, relocation and incidental expenses disregarded1

The travelling, relocation and other expenses and allowances mentioned in this Part are disregarded in the calculation of an employed earner’s earnings.

F6771A

For the purposes of this paragraph none of the following amounts are to be disregarded in the calculation of an employed earner’s earnings—

a

any amount paid or reimbursed pursuant to relevant salary sacrifice arrangements as provided for in section 289A(5);

b

any amount paid or reimbursed to an employed earner which falls within regulation 22(13); and

c

any amount paid to an employed earner in respect of anticipated expenses that have yet to be incurred (whether or not such expenses are actually incurred after the payment is made).

the place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(a);

b

the place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(b); or

c

the new place where he performs, or is to perform, the duties of his employment (in a case falling within paragraph (3)(c).

References in this sub-paragraph and sub-paragraph (5) to the place where the employee performs, or is to perform, the duties of his employment are references to the place where he normally performs, or is normally to perform, the duties of the employment.

5

The fourth condition is that the employee’s former residence must not be within a reasonable daily travelling distance of the place where the employee performs or is to perform the duties of the employment.

F5236

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1977

For the purposes of this paragraph, Chapter 7 of Part 4 of ITEPA 2003 shall be read as if sections 272 (1)(b), 272 (3)(b), 274 and 287 were omitted

Travelling expenses—general3

A payment of, or a contribution towards, F224travel expenses which the holder of an office or employment is obliged to incur and F225pay as the holder of that office or employment F681but this paragraph is subject to paragraph 1A.

For the purposes of this paragraph—

F683za

the employee regularly attends in the performance of the duties of the employment, and

ii

is not a temporary workplace.

This is subject to sub-paragraphs (3) to (7).

2

In sub-paragraph (1)(b) “temporary workplace”, in relation to an employment, means a place which the employee attends in the performance of the duties of the employment—

a

for the purpose of performing a task of limited duration, or

b

d

the area would be a permanent workplace if sub-paragraphs (1)(b), (2), (4), (5) and (6) referred to the area where they refer to a place.

F678Travel for necessary attendance: employment intermediaries3ZB

1

This paragraph applies where an individual (“the worker”)—

a

personally provides services (which are not excluded services) to another person (“the client”), and

b

6F

In determining for the purposes of sub-paragraph (6D) or (6E) whether one of conditions A to C in regulation 14 is or would be met in relation to the employment intermediary, read references to the intermediary as references to the employment intermediary.

7

In determining whether this paragraph applies, no regard is to be had to any arrangements the main purpose, or one of the main purposes, of which is to secure that this paragraph does not to any extent apply.

8

In this paragraph—

“arrangements” includes any such scheme, transaction or series of transactions, agreement or understanding, whether or not enforceable, and any associated operations;
“employment intermediary” means a person, other than the worker or the client, who carries on a business (whether or not with a view to profit and whether or not in conjunction with any other business) of supplying labour;
“engagement” means any such provision of services as is mentioned in sub-paragraph (1)(a);
“excluded services” means services provided wholly in the client’s home;
“managed service company” means a company which—
1. a
  is a managed service company within the meaning given by section 61B of ITEPA 2003, or
2. b
  would be such a company disregarding subsection (1)(c) of that section.

A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses which are exempt from income tax in accordance with section 241B of ITEPA 2003 (travel where directorship held as part of a trade or profession).

Travel between linked employments3C

A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses deductible for income tax purposes in accordance with section 340A of ITEPA 2003 (travel between linked employments).

F685This paragraph is subject to paragraph 1A.

F186Travel at start or finish of overseas employment4

A payment of, or a contribution towards, the expenses of the earner’s employment to the extent that those expenses—

a

are deductible for income tax purposes in accordance with section 341 of ITEPA 2003 (travel at start or finish of overseas employment); or

b

would be so deductible if—

i

Conditions B and C were omitted from that section; and

ii

the earnings of the employment were subject to income tax as employment income under that Act.

F687This paragraph is subject to paragraph 1A.

Travel between employments where duties performed abroad4A

Foreign accommodation and subsistence costs and expenses (overseas employments)4D

So much of an employed earner’s earnings as equals the amount of the deduction—

a

permitted for income tax purposes under section 376 of ITEPA 2003 (foreign accommodation and subsistence costs and expenses (overseas employments)); or

b

which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.

F690This paragraph is subject to paragraph 1A.

F334Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom5

So much of an employed earner’s earnings as equals the aggregate amount of the deductions—

a

permitted for income tax purposes under sections 373 and 374 of ITEPA 2003 (travel costs and expenses of a non-domiciled employee or the employee’s spouseF337, civil partner or child where duties are performed in the United Kingdom ); or

b

which would be so permitted if the earnings of the employment were subject to tax as employment income under ITEPA 2003.

F688This paragraph is subject to paragraph 1A.

Travelling expenses of workers on offshore gas and oil rigs6

A payment of, or a contribution towards, expenses where that payment or contribution is disregarded for the purposes of calculating the emoluments F229general earnings under section 305 of ITEPA 2003 (offshore oil and gas workers: mainland transfers).

F198Payments connected with cars and vans and exempt heavy goods vehicles provided for private use7

F7331

A payment—

a

by way of the discharge of any liability which by virtue of F199section 239(1) of ITEPA 2003 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles); or

b

of expenses, which by virtue of F200section 239(2) of that Act;

is not treated as F201general earnings of the employment chargeable to income taxF202....

F7352

Sub-paragraph (1) does not apply so far as the payment is made pursuant to optional remuneration arrangements.

F121Qualifying amounts of relevant motoring expenditure7A

F7331

To the extent that it would otherwise be earnings, the qualifying amount calculated in accordance with regulation 22A(4).

F7342

Sub-paragraph (1) does not apply so far as the payment of relevant motoring expenditure within the meaning of regulation 22A(3) is made pursuant to optional remuneration arrangements.

Qualifying amounts of mileage allowance payment in respect of cycles7B

1

To the extent that it would otherwise be earnings, the qualifying amount of a mileage allowance payment in respect of a cycle.

2

The qualifying amount is that which would be produced by the formula in regulation 22A(4) if the value for R were the rate for the time being approved under F203section 230(2) of ITEPA 2003 in respect of a cycle.

3

In this paragraph—

“cycle” has the meaning given in section 192(1) of the Road Traffic Act 1988; and
“mileage allowance payment” has the meaning given in F204section 229(2) of ITEPA 2003.

Qualifying amounts of passenger payment7C

1

To the extent that it would otherwise be earnings, the qualifying amount of a passenger payment.

2

The qualifying amount is that which would be produced by the formula in regulation 22A(4) if—

a

references to business travel were to business travel for which the employee F205receives passenger payments within the meaning of section 233(3) of ITEPA 2003; and

b

the value for R were the rate for the time being approved for a passenger payment under F206section 234 of ITEPA 2003.

3

In this paragraph—

“passenger payment” has the meaning given in F207section 233(3) of ITEPA 2003; and
F208...

F209Car fuel7D

1

A payment by way of the provision of car fuel which is chargeable to income tax under section 149 of ITEPA 2003.

F401Van fuel7E

A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.

Car parking facilities8

A payment of, or a contribution towards, the provision of car parking facilities at or near the earner’s place of employment which, by virtue of F210section 237 of ITEPA 2003, is not regarded as F211general earnings of the earner’s employment.

F679Amounts exempted from income tax under section 289A of ITEPA 20038A

Any amount which is exempted from income tax under section 289A of ITEPA 2003.

F739Payments exempted from income tax under section 299B of ITEPA 20038B

A payment to a person who holds a voluntary office in respect of expenses which is exempted from income tax under section 299B of ITEPA 2003.

Specific and distinct payments of, or towards, expenses actually incurred9

F1231

For the avoidance of doubt, F693there shall be disregarded any specific and distinct payment of, or contribution towards, expenses which an employed earner actually incurs in carrying out his employment.

F124This is subject to the following F694qualifications.

F7362

Sub-paragraph (1) does not authorise the disregard of any amount by way of relevant motoring expenditure, within the meaning of paragraph (3) of regulation 22A—

a

in excess of that permitted by the formula in paragraph (4) of that regulation; or

b

so far as it is paid pursuant to optional remuneration arrangements.

F6923

Sub-paragraph (1) does not authorise the disregard of any amount which—

a

falls within paragraphs (12) or (13) of regulation 22; or

b

is paid to an employed earner in respect of anticipated expenses that have yet to be incurred (whether or not such expenses are actually incurred after the payment is made).

F212council tax or water or sewerage charges on accommodation provided for employee’s use

Annotations:

Amendments (Textual)

F212

Words in sch. 3 Pt. 8 para. 10 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(j)(i)

10

A payment of, or a contribution towards meeting a person’s liability for F213council tax or water or sewerage charges in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of F215sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat), F214he is not liable to income taxF218... in respect of the provision of that accommodation.

This paragraph does not extend to Northern Ireland.

F219rates or water or sewerage charges on accommodation provided for employee’s use

Annotations:

Amendments (Textual)

F219

Words in sch. 3 Pt. 8 para. 11 heading substituted for (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(l)

11

A payment of, or a contribution towards meeting, a person’s liability for F220rates or water or sewerage charges in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of F216sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat), he is not liable to income taxF217... in respect of the provision of that accommodation.

This paragraph extends only to Northern Ireland.

Foreign service allowance12

A payment by way of an allowance which is not regarded as income for any income tax purpose by virtue of F221section 299 of ITEPA 2003 (Crown employees' foreign service allowance).

F498HM Forces’ Operational Allowance12A

1

A payment of the Operational Allowance to members of the armed forces of the Crown.

2

The Operational Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.

F499HM Forces’ Council Tax Relief12B

1

A payment of Council Tax Relief to members of the armed forces of the Crown.

2

Council Tax Relief is a payment designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.

F489HM Forces’ Continuity of Education Allowance12C

1

A payment of the Continuity of Education Allowance to or in respect of members of the armed forces of the Crown.

2

The Continuity of Education Allowance is an allowance designated as such under a Royal Warrant made under section 333 of the Armed Forces Act 2006.

F738HM Forces’ Accommodation Allowance12D

A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances).

Commonwealth War Graves Commission and British Council: extra cost of living allowance13

A payment by way of an allowance to a person in the service of the Commonwealth War Graves Commission or the British Council paid with a view to compensating him for the extra cost of living outside the United Kingdom in order to perform the duties of his employment.

Overseas medical treatment

14

A payment of, or a contribution towards, expenses incurred in—

a

providing an employee with medical treatment outside the United Kingdom (including providing for him to be an in-patient) in a case where the need for the treatment arises while the employee is outside the United Kingdom for the purposes of performing the duties of his employment; or

b

providing insurance for the employee against the cost of such treatment in a case falling within sub-paragraph (a).

Here “medical treatment” includes all forms of treatment for, and all procedures for diagnosing, any physical or mental ailment, infirmity or defect.

F617Recommended medical treatment14A

A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).

F183Experts Seconded to European Commission15

A payment in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available to the Commission by their employers under the detached national experts scheme which is exempt from income tax by virtue of section 304 of ITEPA 2003 (experts seconded to European Commission).

F466Experts seconded to a body of the European Union15A

A payment in respect of subsistence allowances paid—

a

by a body of the European Union that is located in the United Kingdom and listed in the table below;

b

to persons who, because of their expertise in matters relating to the subject matter of the functions of the body, are seconded to the body by their employers.

Bodies of the European Union located in the United Kingdom

The European Medicines Agency

The European Police College

The European Banking Authority

F460Expenses of MPs and other representatives16

A payment to which no liability to income tax arises by virtue of any of the following provisions of ITEPA 2003—

a

section 292 (accommodation expenses of MPs);

b

section 293 (overnight expenses of other elected representatives);

c

section 293A (UK travel and subsistence expenses of MPs);

F565ca

section 293B (UK travel expenses of other elected representatives);

d

section 294 (European travel expenses of MPs and other representatives).

F680Travel expenses of members of local authorities etc17

A payment to which no liability to income tax arises by virtue of section 295A of ITEPA 2003 (travel expenses of members of local authorities etc).

PART IXF151Incentives by way of securities.

Annotations:

Amendments (Textual)

F151

Sch. 3 Pt. IX heading substituted (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 12(2)

F152Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded1

F1521

Payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, are disregarded in the calculation of an employed earner’s earnings to the extent mentioned in this Part.

2

For the purposes of paragraphs 13, 15 and 16—

a

“body corporate” includes—

i

a body corporate constituted under the law of a country or territory outside the United Kingdom, and

ii

an unincorporated association wherever constituted;

b

“total discount” means the difference between the total value of the exercise price of the shares that are subject to the right in question and the total market value of that right;

c

“total market value” means the price which the shares that are subject to the right in question might reasonably be able to fetch in the open market; and

d

the total market value of the subsequent right is similar to the total market value of the first right if it is not substantially greater than the first right.

Shares in secondary contributor or associated bodyF1722

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F153 Rights to acquire securities3

A payment by way of a right to acquire securities.

“Short” share options granted on or after 6th April 1999F1693A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Enterprise management incentivesF1704

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F154Priority share allocationsF1545

A payment by way of an allocation of shares in priority to members of the public in respect of which no liability to income tax arises by virtue of section 542 of ITEPA 2003.

Partnership share agreements6

A payment that is deducted from the earnings of the employment under a partnership share agreement.

Here “partnership share agreement” has the meaning given in F163paragraph 44 of Schedule 2 to ITEPA 2003.

F155Shares under share incentive plans7

A payment by way of an award of shares under a share incentive plan within the meaning of Schedule 2 to ITEPA 2003.

Securities and interests in securities which are not readily convertible assets7A

A payment by way of the acquisition of securities, interests in securities or securities options in connection with employed earner’s employment if, or to the extent that, what is acquired is not a readily convertible asset.

Here “acquisition” includes acquisition pursuant to an employment-related securities option within the meaning of section 471(5) of ITEPA 2003 as substituted by the Finance Act 2003.

Shares under approved profit sharing schemesF1718

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F156 Restricted securities and restricted interests in securities9

1

A payment by way of the acquisition of restricted securities, or a restricted interest in securities, where those securities are, or that interest is, employment-related, if no charge to income tax arises under section 425 of ITEPA 2003 other than by virtue of subsection (2) of that section.

This is subject to the following qualification.

2

This paragraph does not apply if an election has been made as mentioned in subsection (3) of section 425 of ITEPA 2003.

3

References in this paragraph to section 425 of ITEPA 2003 are to that section as substituted by paragraph 3(1) of Schedule 22 to the Finance Act 2003.

Conditional interest in shares: gains from exercise etc. of share optionsF15710

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Convertible sharesF15711

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Convertible shares: gains from the exercise etc. of share optionsF15712

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Share option gains by directors and employeesF15713

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Shares acquired under options granted before 9th April 1998F15714

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assignment or release of optionF15715

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F158 Exercise of replacement share options where original option acquired before 6th April 199916

1

A gain realised by the exercise of a replacement right to acquire shares in a body corporate where the original right was obtained before 6th April 1999 provided that—

a

sub-paragraph (4) is satisfied, and

b

paragraph 17 does not apply,

The disregard conferred by this paragraph is subject to the following limitation.

2

Only the value of the shares acquired by the exercise of the replacement right shall be disregarded.

3

In this paragraph and paragraph 17—

“the original right” means the right, acquired before 6th April 1999, to acquire shares in a body corporate; and
“replacement right” means a right to acquire shares, obtained, whether as the result of one transaction or a series of transactions, and whether directly or indirectly, in consequence of—
1. a
  the assignment or release of the original right; or
2. b
  the assignment or release of a right which was itself obtained in consequence of the assignment or release of that right.

4

This sub-paragraph is satisfied in respect of a transaction through which the replacement right was obtained if A is not substantially greater than R.

Here—
- A is the market value of the shares which may be obtained by the exercise of the right acquired on that occasion, less any consideration which would have to be given on that occasion by or on behalf of the earner if that right were to be exercised immediately after its acquisition (disregarding any restriction on its exercise); and
- R is the market value of the shares subject to the right assigned or released on that occasion, immediately before that occasion, less any consideration which would have been required to be given by or on behalf of the earner for the exercise of that right, disregarding any restriction on its exercise, subject to the following qualification.
- If a transaction involves only a partial replacement of an earlier right, the amount of the earlier consideration to be deducted in computing R shall be proportionately reduced.

F140Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 1617

1

This paragraph applies to a payment—

a

made on or after 10th April 2003, and

b

which would otherwise fall to be disregarded by virtue of paragraph 16 F166or 16A of this Part,

where the market value of the shares has been increased by more than 10% by things done, on or after 6th April 1999, otherwise than for genuine commercial purposes.

2

For the purposes of sub-paragraph (1) “the shares” includes—

a

the shares subject to the right currently being exercised; and

b

where the right to acquire shares held on 6th April 1999 has been replaced by a F167replacement right, includes the shares subject to F168a replacement right.

3

The following are among the things that are, for the purposes of this paragraph, done otherwise than for genuine commercial purposes—

a

anything done as part of a scheme or arrangement the main purpose, or one of the main purposes, of which is the avoidance of tax or of contributions under the Act; and

b

any transaction between companies which, at the time of the transaction, are members of the same group on terms which are not such as might be expected to be agreed between persons acting at arm’s length.

4

But sub-paragraph (3)(b) does not apply to a payment for group relief within the meaning given in section 402(6) of the Taxes Act.

5

In sub-paragraph (3)(b) “group” means a body corporate and its 51% subsidiaries (within the meaning of section 838 of the Taxes Act), and other expressions used in this paragraph which are defined in, or for the purposes of, paragraph 16 have the same meaning here as they have in that paragraph.

F644Payments made to internationally mobile employees18

1

So much of any payment as equals the amount in sub-paragraph (3).

2

For the purposes of calculating the amount in sub-paragraph (3) treat amounts which count as employment income under Chapters 2 to 5 of Part 7 of ITEPA 2003 as having been paid in equal instalments on each day of the “relevant period” as determined in accordance with section 41G of ITEPA 2003.

3

The amount in this sub-paragraph is calculated by adding together every instalment which would satisfy the condition in sub-paragraph (4), (5) or (6) on the day on which the instalment is treated as having been paid.

4

The condition in this sub-paragraph is that the instalment does not give rise to a liability to pay earnings-related contributions because the employed earner does not fulfil the prescribed conditions as to residence or presence in Great Britain or Northern Ireland (as the case requires) set out in paragraph (1) of regulation 145 or because the proviso in paragraph (2) of that regulation applies.

5

The condition in this sub-paragraph is that the instalment does not give rise to a liability to pay earnings-related contributions because the employed earner is determined in accordance with Title II of Regulation No (EC) 883/2004 and Title II of Regulation No (EC) 987/2009 to be subject only to the legislation of another EEA State or Switzerland.

6

The condition in this sub-paragraph is that the instalment does not give rise to a liability to pay earnings-related contributions because the employed earner is determined to be subject only to the legislation of a country outside the United Kingdom pursuant to an Order in Council having effect under section 179 of the Administration Act.

The cost of provision of any non-cash voucher shall be included in the calculation of earnings and anything for which the voucher can be exchanged shall be disregarded in that calculation.

6

Any payment by way of a benefit in kind shall be disregarded in the calculation of earnings.

F2287

In this paragraph—

“the cost of provision” in relation to a non-cash voucher is the cost incurred by the person at whose expense the voucher is provided;
“the permitted amount” has the meaning given in section 241(3) of ITEPA 2003; and
“qualifying period” has the meaning given in section 240(1)(b) and (4) of ITEPA 2003.

the person making the payment does so in his capacity as a tronc-master.

5

A payment made to the earner is within this sub-paragraph if it is made by a trustee holding property for any persons who include, or any class of persons which includes, the earner.

In this sub-paragraph “trustee” does not include a tronc-master.

6

A person is connected with the secondary contributor for the purposes of this paragraph if his relationship with the secondary contributor, or where the employer and secondary contributor are different, with either of them, is as described in subsection (2), (3), (4), (5), (6) or (7) of section 839 of the Taxes Act (connected persons).

Redundancy payments6

For the avoidance of doubt, in calculating the earnings paid to or for the benefit of an earner in respect of an employed earner’s employment, any payment by way of a redundancy payment shall be disregarded.

Sickness payments attributable to contributions made by employed earner7

If the funds for making a sickness payment under arrangements of the kind mentioned in section 4(1)(b) of the Contributions and Benefits Act are attributable in part to contributions to those funds made by the employed earner, for the purposes of section 4(1) of that Act the part of that payment which is attributable to those contributions shall be disregarded.

F453Expenses and other payments not charged to income tax under miscellaneous exemptions8

A payment which is not charged to tax under any of the following provisions of ITEPA 2003—

a

section 245 (travelling and subsistence during public transport strikes);

b

section 246 (transport between work and home for disabled employees: general);

c

section 248 (transport home: late night working and failure of car-sharing arrangements);

d

section 290A (accommodation outgoings of ministers of religion);

e

section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);

f

section 321 (suggestion awards).

VAT on the supply of goods and services by employed earner9

If—

a

goods or services are supplied by an earner in employed earner’s employment;

b

earnings paid to or for the benefit of the earner in respect of that employment include the remuneration for the supply of those goods or services; and

c

value added tax is chargeable on that supply;

an amount equal to the value added tax chargeable on that supply shall be excluded from the calculation of those earnings.

F721Employee’s liabilities and indemnity insurance10

F721 A payment which by virtue of section 346 of ITEPA 2003 (deduction for employee liabilities) is deductible from the general earnings of the employment chargeable to tax under that Act.

F695This paragraph is subject to paragraph 1A of Part 8 of this Schedule.

Fees and subscriptions to professional bodies, learned societies etc11

A payment of, or a contribution towards any fee, contribution or annual subscription which, under section 201(1) of the Taxes Act (fees and subscriptions to professional bodies, learned societies etc) is deductible from the emoluments of any office or employment. F696This paragraph is subject to paragraph 1A of Part 8 of this Schedule.

Holiday pay12

~~F397A payment in respect of a period of holiday entitlement where—~~

a

~~the sum paid is derived directly or indirectly from a fund—~~

i

~~to which more than one secondary contributor contributes, and~~

ii

~~the management and control of which are not vested in those secondary contributors; or~~

b

~~the person making the payment is entitled to be reimbursed from such a fund.~~

Payments to ministers of religion13

A payment of a fee in respect of employment as a minister of religion which does not form part of the stipend or salary paid in respect of that employment.

F326 Payments to miners and former miners, etc. in lieu of coal

Annotations:

Amendments (Textual)

F326

Sch. 3 Pt. 10 para. 14 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(7)(e)

14

“charge card” means a credit card, the terms of which include the obligations to settle the account in full at the end of a specified period;
“cheque guarantee card” means a card issued by a bank or building society for the purpose of guaranteeing a payment or supporting the encashment of a cheque up to a specified value;
“credit card” means a card which—
1. a
  may be used on its own to pay for goods or services or to withdraw cash, and
2. b
  enables the holder to make purchases and to draw cash up to a prearranged limit; and
“debit card” means a card linked to a bank or building society current account, used to pay for goods or services by debiting the holder’s account.

F125Student loans16

1

A payment made in accordance with Regulations made under section 186 of the Education Act 2002 in respect of the repayment, reduction or extinguishing of the amounts payable in respect of a loan.

2

A payment for the purpose of discharging any liability of the earner to income tax for any tax year where the income tax in question is tax chargeable in respect of—

a

the payment referred to in paragraph (1), or

b

the payment made for the purpose of discharging the income tax liability itself.

F159Payment of PAYE tax in respect of notional payment17

A payment by way of income tax for which the employer is required to account to the Board under section 710(1) of ITEPA 2003 (notional payments: accounting for tax).

F402Payments made from the In-Work Emergency Discretion Fund18

Any In-Work Emergency Discretion Fund payment made to a person pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973.

This paragraph does not apply in Northern Ireland.

Payments made from the In-Work Emergency Fund19

Any In-Work Emergency Fund payment made to a person pursuant to arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950.

This paragraph applies only in Northern Ireland.

F435Up-Front Childcare Fund payments20

Any Up-Front Childcare Fund payment made pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973.

This paragraph does not apply to Northern Ireland.

F436Better off in Work Credit payments21

Any Better off in Work Credit payment made pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973.

This paragraph does not apply to Northern Ireland.

F461Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme22

A payment of a fee in respect of an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007 (scheme to collate and disclose information about individuals working with vulnerable persons).

F563Fees relating to the Disclosure and Barring Service23

1

A fee paid by virtue of section 116A(4)(b) or (5)(b) of the Police Act 1997 (“the Police Act”) (fee for up-dating certificates).

2

A fee paid under—

a

section 113A(1)(b) of the Police Act (fee for criminal record certificates);

b

section 113B(1)(b) of the Police Act (fee for enhanced criminal record certificates);

c

section 114(1)(b) of the Police Act (fee for criminal record certificates: Crown employment); or

d

section 116(1)(b) of the Police Act (fee for enhanced criminal record certificates: judicial appointments and Crown employment);

where the application is made at the same time as an application under section 116A(4) or (5) of the Police Act for the certificate to be subject to up-date arrangements.

F564Advice relating to proposed employee shareholder agreements24

1

A payment, or reimbursement, in accordance with section 205A(7) of the Employment Rights Act 1996 (employee shareholder status), of any reasonable costs in obtaining relevant advice.

2

“Relevant advice” has the same meaning as section 326B(2) of ITEPA 2003 (advice relating to proposed employee shareholder agreements).

F616Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 201425

A payment made by an employer to an employed earner which represents an amount on which Class 1 or Class 1A contributions are payable by a limited liability partnership in respect of that earner by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014.

F763Post Office Horizon compensation payments26

1

A payment of compensation made by Post Office Limited to a person in respect of a historic conviction that was quashed because it involved evidence from the Horizon system.

2

A payment of compensation made by the Department for Business and Trade to a person who was a party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order.

3

In this paragraph—

“the Horizon system” means any version of the computer system used by Post Office Limited known as Horizon, Horizon Legacy, Horizon Online or HNG-X;
“Post Office Limited” means the private company limited by shares incorporated and registered in England and Wales with company number 02154540.

F764Post Office Horizon Shortfall Scheme compensation payments27

1

A top-up payment made by Post Office Limited to a recipient of a compensation payment from the Horizon Shortfall Scheme for the purpose of topping-up that compensation payment to account for sums lost to tax.

2

In this paragraph—

“Horizon Shortfall Scheme” means the compensation scheme created on 1st May 2020 by Post Office Limited to compensate people who were adversely affected by accounting shortfalls related to the Horizon system;
“the Horizon System” and “Post Office Limited” have the same meaning as in paragraph 26(3).

SCHEDULE 4F181Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003

Regulation 67(2)

Annotations:

Amendments (Textual)

F181

Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)

PART I GENERAL

Interpretation1

F2351

In this Schedule the “PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003.

2

In this Schedule, except where the context otherwise requires—

“aggregated” means aggregated and treated as a single payment under paragraph 1(1) of Schedule 1 to the Act;

“allowable pension contributions” means any sum paid by an employee by way of contribution towards a pension fund or scheme which is withheld from the payment of PAYE income and for which a deduction must be allowed from employment income under section 592(7) or 594(1) of the Taxes Act (exempt approved schemes and exempt statutory schemes);

F367“closed tax year” means any year preceding the current year and cognate expressions shall be construed accordingly;

“Compensation of Employers Regulations” means the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations 1994 F609...

“deductions working sheet” means any form of record on or in which are to be kept the matters required by this Schedule in connection with an employee’s general earnings and earnings-related contributions F572... F571...

“earnings-related contributions” means contributions payable under the Act by or in respect of an employed earner in respect of employed earner’s employment;

“employed earner” and “employed earner’s employment” have the same meaning as in the Act;

“employee” means any person in receipt of F646... earnings;

“employer” means the secondary contributor determined—

a

by section 7 of the Act;

b

under regulation 5 of, and Schedule 3 to, the Social Security (Categorisation of Earners) Regulations 1978; or

c

under regulation 122;

F647...

F439...

“Inland Revenue” means any officer of the Board of Inland Revenue;

“mariner” has the same meaning as in regulation 115;

F501“non-Real Time Information employer” means an employer other than one within sub-paragraph (4);

F501“Real Time Information employer” has the meaning given in sub-paragraph (4);

F502...

“tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

“tax period” means a tax quarter where paragraph 11 has effect, but otherwise means a tax month;

“tax quarter” means the period beginning on 6th April and ending on 5th July, or beginning on 6th July and ending on 5th October, or beginning on 6th October and ending on 5th January, or beginning on 6th January and ending on 5th April;

“voyage period” has the same meaning as in regulation 115;

“year” means tax year;

and other expressions have the same meaning as in the Income Tax Acts.

3

For the purposes of paragraphs 7(13), 9, 10, 11 and 22, “primary Class 1 contributions” and “earnings-related contributions” shall, unless the context otherwise requires, include any amount paid on account of earnings-related contributions in accordance with the provisions of regulation 8(6).

F5004

The following are Real Time Information employers for the purposes of this Schedule—

a

an employer who has entered into an agreement with HMRC to comply with the provisions of this Schedule which are expressed as relating to Real Time Information employers;

b

an employer within sub-paragraph (5);

F537c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; and

d

on and after 6th October 2013, all employers.

5

An employer is within this paragraph if the employer has been given a general or specific direction by the Commissioners for Her Majesty's Revenue and Customs before 6th October 2013 to deliver to HMRC returns under paragraph 21A of this Schedule (real time returns of information about payments of F648... earnings).

Multiple employersF2362

1

If—

a

an employer has made an election under regulation 98 of the PAYE Regulations to be treated as a different employer in respect of each group of employees specified in the election, and

b

no improper purpose notice has been given, or if one has been given it has been withdrawn,

he shall be treated as having made an identical election for the purposes of this Schedule.

2

In this paragraph an “improper purpose notice” is a notice issued to the employer stating that it appears to the Inland Revenue that the election is made wholly or mainly for an improper purpose within the meaning of regulation 99(2) of the PAYE Regulations.

Intermediate employers3

1

Where an employee works for a person who is not his immediate employer, that person shall be treated as the employer for the purpose of this Schedule, and the immediate employer shall furnish the principal employer with such particulars of the employee’s F649F230... earnings as may be necessary to enable the principal employer to comply with the provisions of this Schedule.

This is subject to the qualification in sub-paragraph (4).

2

In this paragraph—

“the principal employer” means the person specified as the relevant person in the direction referred to in sub-paragraph (4), and
“the immediate employer” means the person specified as the contractor in that direction.

3

If the F231employee’s F649... earnings are actually paid to him by the immediate employer—

a

the immediate employer shall be notified by the principal employer of the amount of earnings-related contributions which may be deducted when F232those earnings are paid to the employee, and may deduct the amount so notified to him accordingly; and

b

the principal employer may make a corresponding deduction on making to the immediate employer the payment out of which F233those earnings will be paid.

4

This paragraph only applies if a direction has been given by the Board under F234section 691 of ITEPA 2003 (PAYE: mobile UK workforce)F59.

by a person connected with him, or

b

by trustees holding property for any persons who include, or class of persons which includes, the employee.

3

Section 839 of the Taxes Act (connected persons) applies for the purposes of this paragraph.

F223Continuation of proceedings etc.5

Any legal proceedings or administrative act authorised by or done for the purposes of this Schedule and begun by one Inland Revenue officer may be continued by another officer, and any officer may act for any division or other area.

PART II DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS

Deduction of earnings-related contributions6

1

Every employer, on making during any year to any employee any payment of F651F265... earnings in respect of which earnings-related contributions are payable, or are treated as payableF652...—

a

shall, if he has not already done so, prepare F573... a deductions working sheet for that employee, and

b

may deduct earnings-related contributions in accordance with this Schedule.

F3681A

Where a liability to pay retrospective contributions has arisen in respect of an employee, an employer shall amend the relevant deductions working sheet or where necessary prepare one in respect of that employee.

2

Subject to sub-paragraph (3), an employer shall not be entitled to recover any earnings-related contributions paid or to be paid by him on behalf of any employee otherwise than by deduction in accordance with this Schedule.

3

Sub-paragraph (2) does not apply to secondary Class 1 contributions in respect of which an election has been made jointly by the secondary contributor and the employed earner for the purposes of paragraph 3B(1) of Schedule 1 to the Act (election in respect of transfer of secondary contribution liability on F313relevant employment income) F61 if the election provides for the collection of the amount in respect of which liability is transferred.

Calculation of deduction7

1

Subject to sub-paragraph (2), on making any payment of F653F237... earnings to the employee, the employer may deduct from those F653F237... earnings the amount of the earnings-related contributions based on those F653F237... earningsF318... which the employee is liable to pay under section 6(4) of the Act F325(the “section 6(4)(a) amount”).

F7241A

On making any chain payment the F754deemed employer may deduct the amount of earnings related contributions calculated by reference to the deemed direct earnings which the F754deemed employer is liable to pay.

F7551B

In sub-paragraph (1A) “chain payment”, “deemed direct earnings” and “deemed employer” have the meanings given in regulations 14(2)(a), 14(3) and 20(5) respectively of the Social Security Contributions (Intermediaries) Regulations 2000.

2

Where two or more payments of F653F237... earnings fall to be aggregated, the employer may deduct the amount of the earnings-related contributions based on those F653F237... earnings, which are payable by the employee, either wholly from one such payment or partly from one and partly from the other or any one or more of the others.

F3213

If the employer–

a

on making any payment of F653F237... earnings to an employee does not deduct from those F653F237... earnings the full section 6(4)(a) amount, or

b

is treated as making a payment of F653F237... earnings by paragraph 4A,

he may recover, in a case falling within paragraph (a) the amount not so deducted or, in a case falling within paragraph (b) the section 6(4)(a) amount, by deduction from any subsequent payment of F653F237... earnings made by the employer to that employee during F141the same year and, where the case falls within paragraph (b) F254or sub-paragraph 4(a) or (f).

This sub-paragraph is subject to sub-paragraphs (4) and (5).

F3693A

Where an amount has been treated as retrospective earnings paid to or for the benefit of an employee, the employer may deduct the retrospective contributions based on those earnings from any payment of F653... earnings made by him to that employee—

a

after the relevant retrospective contributions regulations come into force, and

b

during the same and the following year.

This sub-paragraph is subject to sub-paragraph (5).

4

Sub-paragraph (3) applies only where—

a

the under-deduction occurred by reason of an error made by the employer in good faith;

b

the F653F237... earnings in respect of which the under-deduction occurred are treated as earnings by virtue of regulations made under section 112 of the Act (certain sums to be earnings)F62;

F697c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

the F653F237... earnings in respect of which the under-deduction occurred are, by virtue of regulation 23, not paid through the secondary contributor in relation to the employment; F267...

Sub-paragraph (8) applies where an employer makes a payment consisting either soley of non-monetary earnings, or a combination of monetary and non-monetary earnings, to—

a

an employee;

b

an ex-employee,

and at the time of the payment of those earnings there are no, or insufficient, monetary earnings from which the employer could deduct the F324section 6(4)(a) amount.

7

In sub-paragraph (6)(b) “ex-employee” means a person who—

a

ceases to be employed by the employer in a particular year (“the cessation year”); and

b

receives such earnings from the employer after the cessation of employment but in the cessation year.

F3238

Where, in the circumstances specified in sub-paragraph (6), the employer–

a

does not deduct from the earnings referred to in that sub-paragraph the full section 6(4)(a) amount, or

b

is treated as making a payment of F653F237... earnings by paragraph 4A,

he may recover, in a case falling within paragraph (a) the amount not so deducted or, in a case falling within paragraph (b) the section 6(4)(a) amount, by deduction from any subsequent payment of monetary earnings to that employee, or ex-employee (as the case may be) during the same year.

This sub-paragraph is subject to sub-paragraph (5).

9

Sub-paragraph (11) applies if—

a

a person (“the ex-employee”) ceases in a particular tax year (“the cessation year”) to be employed by a particular employer (“the employer”); and

b

the ex-employee receives from the employer in the cessation year, after the cessation of employment, earnings in the form of—

i

a beneficial interest in F268securities,

ii

a conditional interest in F268securities or a beneficial interest in convertible F268securities treated as earnings under F269regulation 22(5), (6) or (7),

iii

any gain on which the ex-employee is chargeable to tax by virtue of F270section 4(4)(a) of the Act; and

c

at the time of the payment of those earnings there are no monetary earnings, or insufficient monetary earnings, from which the employer could deduct the F322section 6(4)(a) amount.

F27110

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F272...

c

the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the current primary threshold but do not exceed the F701current upper earnings limitF702...;

F703ca

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d

the amount of the earnings, if any, recorded under paragraphs (b) and (c), above the current lower earnings limit, in respect of which primary Class 1 contributions were payable or, where section 6A of the Act and regulation 127 applies, were treated as having been paid, at the reduced rate;

e

the amount of primary Class 1 contributions paid by the employee;

F130f

the amount of statutory maternity pay paid to the employee;

F456g

the amount of F630... statutory paternity pay paid to the employee;

F631ga

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F632...

h

the amount of statutory adoption pay paid to the employeeF623; F748...

i

the amount of statutory shared parental pay paid to the employee;F750; and

j

the amount of statutory parental bereavement pay paid to the employee;

and shall enter the amounts under F131paragraph (e) under the appropriate category letter indicated by the F257Inland Revenue.

2

Where the employer is not required to give the employee a certificate in accordance with F238regulation 67 of the PAYE Regulations, because no tax has been deducted from the employee’s F505relevant payments during the year concernedF454..., F144but the employee—

a

has paid, or

b

is treated, by virtue of section 6A of the Act, as having paid,

primary Class 1 contributions in that year, the employer shall nevertheless give the employee such a certificate showing the information referred to in sub-paragraph (1).

F5063

In sub-paragraph (2), “relevant payments” has the meaning given in the PAYE Regulations.

PART III PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.

Payment of earnings-related contributions monthly by employer10

1

Subject to F372sub-paragraph (1A) and paragraph 11 and 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the F276Inland Revenue within 14 days F277or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, within 17 days of the end of every F278... tax month.

F3731A

This paragraph does not apply in respect of amounts of retrospective earnings.

2

The amount specified in this sub-paragraph is the total amount of earnings-related contributions due in respect of F654F239... earnings paid by the employer in that F240... tax month, F507(and, where required, reported under paragraph 21A or 21D) other than amounts deductible under paragraph 7(2) which he did not deduct and amounts which he deducted under the Compensation of Employers RegulationsF509....

3

For the purposes of sub-paragraph (2), if two or more payments of F654F279... earnings fall to be aggregated, the employer shall be treated as having deducted from the last of those payments the amount of any earnings-related contributions deductible from those payments which he did not deduct from the earlier payments.

F5083A

The amount specified in sub-paragraph (2) must be adjusted to take account of errors corrected under paragraph 21E(5), other than in cases where paragraph 21E(4) appliesF535, or failures rectified under paragraph 21EA(2).

F5964

Where the amount specified in sub-paragraph (2) has been adjusted to take account of an error as provided for in sub-paragraph (3A) and the value of the adjustment is a negative amount, that amount is treated as having been paid to HMRC—

a

17 days after the end of the tax month in which the correction is made if payment is made using an approved method of electronic communications, and

b

14 days after the end of the tax month in which the correction is made, in any other case.

Payments of earnings-related contributions quarterly by employer11

1

Subject to F374sub-paragraph (1A) and paragraph 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the F280Inland Revenue within 14 days of the end of every F281... tax quarter F282or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, within 17 days of the end of every tax quarter where—

a

the employer has reasonable grounds for believing that the condition specified in sub-paragraph (4) applies and chooses to pay the amount specified in sub-paragraph (2) quarterly; or

F283b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3751A

This paragraph does not apply in respect of amounts of retrospective earnings.

2

The amount specified in this sub-paragraph is the total amount of earnings-related contributions due in respect of F655F241... earnings paid by the employer in that F242... tax quarter, F511(and, where required, reported under paragraph 21A or 21D) other than amounts deductible under paragraph 7(2) which he did not deduct and amounts which he deducted under the Compensation of Employers RegulationsF514....

3

For the purposes of sub-paragraph (2), where two or more payments F284of F655... earnings fall to be aggregated, the employer shall be deemed to have deducted from the last of those payments the amount of any earnings-related contributions deductible from those payments which he did not deduct from the earlier payments.

F5103A

The amount specified in sub-paragraph (2) must be adjusted to take account of errors corrected under paragraph 21E(5), other than in cases where paragraph 21E(4) appliesF536, or failures rectified under paragraph 21EA(2).

F5973B

a

17 days after the end of the tax quarter in which the correction is made if payment is made using an approved method of electronic communications, and

b

14 days after the end of the tax quarter in which the correction is made, in any other case.

F1264

The condition specified in this sub-paragraph is that for F243tax months falling within the current year, the average monthly amount found by the formula below will be less than £1500.

The formula is—

F348(N + P + L + S) − (SP + CD)

The expressions used in the formula have the following values.
- N is the amount which would be payable to the F244Inland Revenue under the Social Security Contributions and Benefits Act 1992 and these Regulations but disregarding—
  1. a
    any amount of secondary Class 1 contributions in respect of which liability has been transferred to the employed earner by an election made jointly by the employed earner and the secondary contributor for the purpose of paragraph 3B(1) of Schedule 1 to the Act (transfer of liability to be borne by the earner); and
  2. aa
    F376any amount payable in respect of retrospective earnings;
  3. c
    F351...
- F377“P” is the amount which would be payable to HMRC under regulation F512 67G or 68 of the PAYE Regulations but disregarding any amount payable in respect of retrospective employment income (within the meaning of regulation 2 of those Regulations);
- L is the amount which would be payable to the F244Inland Revenue under F513regulation 54(1) of the Education (Student Loans) (Repayment) Regulations 2009 (payment of repayments deducted to HMRC) if the reduction referred to in paragraph (3) of that regulation F349...were disregarded.
- S is the sum of the amounts which the employer would be liable to deduct, under section 559 of the Taxes Act and the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993, from payments made by him.
- F350...
- SP is the amount—
  1. a
    recoverable by the employer from F245the Inland Revenue, or
  2. b
    deductible from amounts for which the employer would otherwise be accountable to F245the Inland Revenue,
  in respect of payments to his employees by way of F610... statutory maternity pay, F457F633statutory paternity payF624, statutory shared parental payF746, statutory adoption pay and statutory parental bereavement pay.
- CD is the amount which would be deducted by others from sums due to the employer, in his position as a sub-contractor, under section 559 of the Taxes Act.

F491Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) F539or 21EA(3)11ZA

1

This paragraph applies if, during any tax period, an employer makes a return under paragraph 21E(6) (returns under paragraph 21A and 21D: amendments) other than by virtue of paragraph 21E(4)F538, or paragraph 21EA(3) (failure to make a return under paragraph 21A or 21D of Schedule 4).

2

The amount specified in paragraph 10(2) or, as the case may be, 11(2) for the final tax period in the year covered by the return is to be adjusted to take account of the information in the return.

3

If the value of the adjustment required by paragraph (2) is a negative amount, the employer may recover that amount—

a

by setting it off against the amount the employer is liable to pay under paragraph 10(2) or, as the case may be, 11(2) for the tax period the return is made in; or

b

from the Commissioners for Her Majesty's Revenue and Customs.

F5983A

Where sub-paragraph (3) applies the negative amount is treated as having been paid to HMRC—

a

17 days after the end of the final tax period in the year covered by the return where payment is made using an approved method of electronic communication, and

b

14 days after the end of the final tax period in the year covered by the return in any other case.

4

But paragraph (3) does not apply in relation to primary Class 1 contributions in a case where those contributions were deducted in error and the excess deduction has not been refunded to the employee.

F366Payments of earnings-related contributions in respect of retrospective earnings11A

1

This paragraph applies where there are retrospective earnings in respect of which contributions (whether primary or secondary contributions) are payable.

2

The employer shall pay the contributions referred to in sub-paragraph (1) to HMRC within 14 days or, if payment is made in respect of the current year by an approved method of electronic communications, 17 days of the end of the tax month immediately following the tax month in which the relevant retrospective contributions regulations came into force.

Payment of earnings-related contributions by employer (further provisions)12

F2851

The Inland Revenue shall give a receipt to the employer for the total amount paid under paragraph F37810, 11 or 11A if so requested, but if a receipt is given for the total amount of earnings-related contributions and any tax paid at the same time, a separate receipt need not be given for earnings-related contributions.

2

Subject to sub-paragraph (3), if the employer has paid to the F286Inland Revenue on account of earnings-related contributions under paragraph F37810, 11 or 11A an amount which he was not liable to pay, or which has been refunded in accordance with regulation 2 of the Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990 (refunds of contributions)F64, the amounts which he is liable to pay subsequently in respect of other payments of F656F287... earnings made by him during the same year shall be reduced by the amount overpaid, so however that if there was a corresponding over-deduction from any payment of F656F287... earnings to an employee, this paragraph shall apply only in so far as the employer has reimbursed the employee for that over-deduction.

3

Sub-paragraph (2) applies only if—

a

the over-deduction occurred by reason of an error by the employer in good faith;

F705b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

a refund has been made under regulation 2 of the Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990.

Payment of Class 1B contributions13

1

A person who is liable to pay a Class 1B contribution (“the employer”), shall pay that Class 1B contribution to the F288Inland Revenue not later than 19th October F289or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, not later than 22nd October in the year immediately following the end of the year in respect of which that contribution is payable.

2

If the employer has paid to the F288Inland Revenue under this paragraph an amount in respect of Class 1B contributions which he was not liable to pay, he shall be entitled to deduct the amount overpaid from any payment in respect of secondary earnings-related contributions which he is liable to pay subsequently to the F288Inland Revenue under paragraph 10 or 11 for any F290... tax period in the same year.

Employer failing to pay earnings-related contributions14

1

If within F24617 days of the end of any F248... tax period F515a non-Real Time Information employer has paid no amount of earnings-related contributions to the F247Inland Revenue under paragraph 10 or 11 for that F248... tax period and the F247Inland Revenue is unaware of the amount, if any, which the employer is liable so to pay, the F247Inland 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 F247Inland Revenue under that paragraph in respect of the F248... tax period in question.

2

Where a notice given by the F247Inland 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 F248... tax periods were one F248... tax period.

3

If the F247Inland Revenue is not satisfied that an amount of earnings-related contributions paid F291... under paragraph 10 or 11 for any F248... tax period is the full amount which the employer is liable to payF291..., the F247Inland Revenue may give a notice under sub-paragraph (1) despite the payment of that amount.

Specified amount of earnings-related contributions payable by the employer15

1

If after F25817 days following the end of any F249... tax period the employer has paid no amount of earnings-related contributions to F409HMRC under paragraph 10 or 11 for that F249... tax period and there is reason to believe that the employer is liable to pay such contributions, F409HMRC, upon consideration of the employer’s record of past payments F410whether of earnings-related contributions or of combined amounts, may to the best of F259their judgment specify the amount of earnings-related contributions F411or of a combined amount which F260they consider the employer is liable to pay and give notice to him of that amount.

F4051A

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 F517Education (Student Loans) (Repayment) Regulations 2009.

F5161B

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 F412... 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 F413or as including an amount of earnings-related contributions which the employer was liable to pay for that F249... tax period in accordance with paragraph 10 or 11; and

b

may be certified by F414HMRC.

3

The provisions of sub-paragraph (2) shall not apply if, during the period allowed in the notice, the employer pays to F415HMRC the full amount of earnings-related contributions which the employer is liable to pay under paragraph 10 or 11 for that F249... tax period, or the employer satisfies F415HMRC 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 F416HMRC 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 F249... tax periods, a notice may be given by F417HMRC under sub-paragraph (1) which extends to two or more consecutive F249... tax periods, and this Schedule shall have effect as if those F249... tax periods were the latest F249... tax period specified in the notice.

6

A notice may be given by F418HMRC under sub-paragraph (1) notwithstanding that an amount of earnings-related contributions has been paid F261... by the employer under paragraph 10 or 11 for any F249... tax period, if, after seeking the employer’s explanation as to the amount of earnings-related contributions paid, F418HMRC is not satisfied that the amount so paid is the full amount which the employer is liable to pay F261... 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 F418HMRC that no further amount of earnings-related contributions is due for the relevant F249... tax period.

7

Where, during the period allowed in a notice given by F406HMRC under sub-paragraph (1), the employer claims, but does not satisfy F406HMRC, that the payment F407... made in respect of any F249... tax period specified in the notice is F408or includes the full amount of earnings-related contributions he is liable to pay to F406HMRC for that period, the employer may require F406HMRC to inspect the employer’s documents and records as if F406HMRC had called upon the employer to produce those documents and records in accordance with F440Schedule 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 F406HMRC 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 F419HMRC under it F420whether 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 F249... 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 F419HMRC under paragraph 10 or 11 for any subsequent F249... 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.

Recovery of earnings-related contributions or Class 1B contributions16

1

The F250... Tax Acts and any regulations underF65F262section 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 F427HMRC for any F250... tax period in accordance with paragraph 10 or 11 or which he is treated as liable to F427HMRCF423whether separately or as part of a combined amount for any F250... tax period under paragraph 15; or

b

any amount of Class 1B contributions which an employer is liable to pay to the F427HMRC 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 F263as 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 F424other 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 F431HMRC for any F250... tax period;

tax which the employer is liable to pay for any F250... tax period in respect of each of his several employees.

F422d

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

e

payments of repayments of student loans due under the F518Education (Student Loans) (Repayment) Regulations 2009.

F4216

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

Interest on overdue earnings-related contributions or Class 1B contributions17

1

F293Subject to F379sub-paragraph (4A) and paragraph 21, where, in relation to the year ended 5th April 1993 or any subsequent year, an employer has not—

F599a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

paid a Class 1B contribution by 19th October F294or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, not later than 22nd October next following the year in respect of which it was due,

any contribution not so paid shall carry interest at the rate applicable under paragraph 6(3) of Schedule 1 to the Act from the reckonable date until payment.

2

Interest payable under this paragraph shall be recoverable as if it were an earnings-related contribution or a Class 1B contribution, as the case may be, in respect of which an employer is liable under paragraph 10, 11, or 13 to pay to F432HMRC.

3

For the purposes of this paragraph—

a

“employer” means, in relation to a Class 1B contribution, the person liable to pay such a contribution in accordance with section 10A of the ActF67;

b

“the reckonable date” means, in relation to—

F600i

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ii

a Class 1B contribution, the 19th October F295or, if payment was made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, the 22nd October next following the year in respect of which it was due.

F380iii

a contribution payable in respect of retrospective earnings relating to a tax year which is closed at the time that the relevant retrospective contributions regulations come into force, the 14th day after the end of the tax month immediately following the tax month in which those regulations came into force.

4

A contribution to which sub-paragraph (1) applies shall carry interest from the reckonable date even if the date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882F68.

F3814A

Where an employer has not paid contributions in respect of retrospective earnings relating to a closed tax year by the date set out in paragraph 11A, any contribution not so paid shall carry interest at the rate applicable under paragraph 6(3) of Schedule 1 to the Act from the reckonable date until payment.

F2645

A certificate of F433HMRC that, to the best of their knowledge and belief, any amount of interest payable under this paragraph has not been paid by an employer or employee is sufficient evidence that the amount mentioned in the certificate is unpaid and due to be paid, and any document purporting to be such a certificate shall be presumed to be a certificate until the contrary is proved.

F4346

HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole or any component of a combined amount without specifying what component of the combined amount the interest relates to.

Sub-paragraph (5) shall apply, with any necessary modifications, to the certificate.

7

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

F182Application of paragraphs 16 and 17 in cases of wilful failure to pay17A

1

If regulation 86(1)(a) applies paragraphs 16 and 17F601, and section 101 of the Finance Act 2009, in respect of an earnings-related contribution, shall apply to the employed earner to the extent of the primary contribution which the secondary contributor wilfully failed to pay.

2

For the purpose of sub-paragraph (1) any reference in paragraph 16 and 17 to an employer shall be construed as a reference to the employed earner.

the interest paid is found not to have been due to be paid, although the contribution in respect of which it was paid was due to be paid;

b

the earnings-related contribution or Class 1B contribution in respect of which interest was paid is returned or repaid to him in accordance with the provisions of regulation F29252, 52A or 55.

Remission of interest for official error20

1

Where interest is payable in accordance with paragraph 17F605, or section 101 of the Finance Act 2009 in relation to any earnings-related contribution, it shall be remitted for the period commencing on the first relevant date and ending on the second relevant date in the circumstances specified in sub-paragraph (2).

2

For the purposes of sub-paragraph (1), the circumstances are that the liability, or a greater liability, to pay interest in respect of an earnings-related contribution or a Class 1B contribution arises as the result of an official error being made.

3

In this paragraph—

a

“an official error” means a mistake made, or something omitted to be done, by an officer of the Board, where the employer or any person acting on his behalf has not caused, or materially contributed to, that mistake or omission;

b

“the first relevant date” means the reckonable date as defined in paragraph 17(3) or, if later, the date on which the official error occurs;

c

“the second relevant date” means the date 14 days after the date on which the official error has been rectified and the employer is advised of its rectification.

Application of paragraphs 10, 12, 16, 17, 18, 19 and 2021

1

This paragraph applies where—

a

which for the tax year 2015-16 meets Conditions A and C,

may instead for that tax year deliver to HMRC the information specified in Schedule 4A (real time returns) in respect of every payment of F658... earnings made to an employee in a tax month on or before making the last payment of F658... earnings in that month.

1B

Condition A is that at 5th April 2014 the employer is one to whom HMRC has issued an employer’s PAYE reference.

F5751C

Condition B is that at 6th April 2014 the Real Time Information employer employs no more than 9 employees.

1D

Condition C is that at 6th April 2015 the Real Time Information employer employs no more than 9 employees.

1E

In this paragraph “employer’s PAYE reference” means—

a

the combination of letters, numbers, or both, used by HMRC to identify an employer for the purposes of the PAYE Regulations, and

b

the number which identifies the employer’s HMRC office.

2

The information must be included in a return.

3

Subject to paragraph (4), if payments of F658... earnings are made to more than one employee at the same time, the return under sub-paragraph (2) must include the information required by Schedule 4A in respect of each employee to whom a payment of F658... earnings is made at that time.

4

If payments of F658... earnings are made to more than one employee at the same time but the employer operates more than one payroll, the employer must make a return in respect of each payroll.

5

The return is to be made using an approved method of electronic communications and regulation 90N(2) (mandatory use of electronic communications) applies as if the return was a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).

F5416

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5417

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

Schedule 24 to the Finance Act 2007 (penalties for errors), as that Schedule applies to income tax returns, shall apply in relation to the requirement to make a return contained in sub-paragraph (2).

F528Employees in respect of whom employer is not required to maintain a deductions worksheet21AA

1

This paragraph applies if an employer makes a payment of F659... earnings to an employee in respect of whom the employer is not required to maintain a deductions working sheet.

2

The employer need not deliver the information required by paragraph 21A in respect of that employee on or before making the payment.

3

The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.

Employees paid in specified circumstances21AB

1

This paragraph applies if—

a

an employer makes a payment of F660... earnings to an employee, and

b

all of the circumstances in sub-paragraph (2) apply.

2

The circumstances are that—

a

the payment includes an amount of F660... earnings which is for work undertaken by the employee on—

i

the day the payment is made, or

ii

provided that the payment is made before the employee leaves the place of work at the end of the employee’s period of work, the day before the payment is made,

b

in respect of the work mentioned in paragraph (a), it was not reasonably practicable for the employer to calculate the payment due before the completion of the work, and

c

it is not reasonably practicable for the employer to deliver the information required by paragraph 21A on or before making the payment.

3

The employer need not deliver the information required by paragraph 21A on or before making the payment.

4

The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.

Paragraphs 21AA and 21AB: supplementary21AC

Where paragraph 21AA or 21AB applies, the information required by paragraph 21A in respect of the payment of F661... earnings may be included in a return with the information for any other payment of F661 ... earnings.

Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations21AD

1

This paragraph applies if an employer makes a payment of F662... earnings to an employee which, for the purposes of tax, falls to be included in a return under—

a

regulations 85 and 86 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must be provided for each employee), or

generate a reference and include it in that return,

b

notify the service provider that the payment is a payment of F664... earnings, and

c

generate a sub-reference in respect of the payment of F664... earnings and notify the service provider of that sub-reference.

2

A service provider who receives a notification under paragraph (1)(b) must notify HMRC of the information it holds that is required for generating a reference in relation to the payment of F664... earnings.

3

In sub-paragraphs (1) and (2), “service provider” means the provider of the approved method of electronic communications by which the payment is made.

4

For the purposes of sub-paragraphs (1) and (3), an “approved method of electronic communications” is any method of electronic communications which has been approved for the purposes of regulation 90H (mandatory electronic payment).

5

Any direction given under regulation 67CA of the PAYE Regulations (notification of relevant payments to and by providers of certain electronic payment methods) applies for the purposes of the obligations in this paragraph as if it referred to payments of F664 ... earnings.

F490Exceptions to paragraph 21A21D

1

This paragraph applies to—

a

an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;

b

a partnership, if all the partners fall within sub-paragraph (a);

c

a company, if all the directors and the company secretary fall within sub-paragraph (a);

d

a care and support employer.

F547e

an employer to whom a direction has been given under sub-paragraph (12).

F580But this is subject to sub-paragraph (2B).

2

A Real Time Information employer to whom this paragraph applies may proceed in accordance with this paragraph instead of paragraph 21A.

F5452A

Before 6th April 2014, a Real Time Information employer to whom this paragraph applies may proceed as if the employer were a non-Real Time Information employer and accordingly the provisions of this Schedule apply to such an employer.

F5762B

This paragraph does not apply if a Real Time Information employer within sub-paragraph (1) makes a return using an approved method of electronic communications.

3

F548On and after 6th April 2014, the Real Time Information employer must deliver to HMRC the information specified in Schedule 4A in respect of each employee to whom a payment of F665... earnings is made in a tax F577quarter unless the employer is not required to maintain a deductions working sheet for any employees and, for the purposes of this paragraph, references in Schedule 4A to a payment of F665 ... earnings shall be read as if they were references to all the payments made to the employee in the tax F577quarter.

4

The information must be included in a return in such a form as HMRC may approve or prescribe.

5

The return required under sub-paragraph (4) must be delivered within 14 days after the end of the tax F578quarter the return relates to.

6

If payments of F665... earnings have been made to more than one employee in the tax F579quarter, the return under sub-paragraph (4) must include the information required by Schedule 4A in respect of each employee to whom a payment of F665 ... earnings has been made.

F5497

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5498

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

Schedule 24 to the Finance Act 2007, as that Schedule applies to income tax returns, shall apply in relation to the requirement to make a return contained in sub-paragraph (4).

10

In sub-paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

11

In sub-paragraph (1)(d), “care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer's home where—

a

the services are provided to the employer or a member of the employer's family;

b

the recipient of the services has a physical or mental disability, or is elderly or infirm; and

c

it is the employer who delivers the return (and not some other person on the employer's behalf).

F54612

Where the Commissioners for Her Majesty’s Revenue and Customs are satisfied that—

a

it is not reasonably practicable for an employer to make a return using an approved method of electronic communications, and

b

it is the employer who delivers the return (and not some other person on the employer’s behalf),

they may make a direction specifying that the employer is not required to make a return using an approved method of electronic communications.

F490Returns under paragraphs 21A and 21D: amendments21E

1

This paragraph applies where F584there is an inaccuracy in a return, whether careless or deliberate, made under paragraph 21A (real time returns of information about payments of F666... earnings) or 21D (exceptions to paragraph 21A) and sub-paragraph (2), (3) or (4) applies.

2

This sub-paragraph applies where the F581inaccuracy relates to the information given in the return in respect of an employee under F550one or more of paragraphs 3A, 7, 10(b), 10(d), F756... 14, 15, 16F757, 17A or 18 of Schedule 4A (real time returns).

3

This sub-paragraph applies where the F582inaccuracy was the omission of details of a payment of F666 ... earnings to an employee.

4

This sub-paragraph applies where retrospective earnings increase the total amount of the F666 ... earnings paid to the employee for any tax year in which the employer was a Real Time Information employer.

F5835

When the employer becomes aware of an inaccuracy in a return under paragraph 21A or 21D, the employer must provide the correct information in the next return for the tax year in question.

6

But if the information given has not been corrected before 20th April following the end of the tax year in question, the employer must make a return under this sub-paragraph.

7

A return under sub-paragraph (6)—

a

must include the following—

i

the information specified in paragraphs F5512 to 7 and 10 to 12 of Schedule 4A,

F552ii

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

iii

F759if the return relates to the tax year 2017-18 or an earlier tax year, the value of the adjustment, if any, to the information given under each of the paragraphs of Schedule 4A referred to in sub-paragraph (2) in the final return under paragraph 21A or 21D containing information in respect of the employee in the tax year in question,

F758iiia

if the return relates to the tax year 2020-21 or a subsequent tax year, the amount which should have been given under one or more of the paragraphs of Schedule 4A referred to in sub-paragraph (2) in the final return under paragraph 21A or 21D containing information in respect of the employee in the tax year in question,

iiib

if the return relates to the tax year 2018-19 or 2019-20—

aa

the value of the adjustment to the information given under, or

bb

the amount which should have been given under,

one or more of the paragraphs of Schedule 4A referred to in sub-paragraph (2) in the final return under paragraph 21A or 21D containing information in respect of the employee in the tax year in question,

F761iv

if the inaccuracy relates to the information which was or which should have been given under paragraph 7 or 10(b) or (d) of Schedule 4A, the information specified in paragraph 6 of that Schedule,

v

if the inaccuracy relates to the information which was or which should have been given under paragraph 10(d) of Schedule 4A and the correct information decreases the amount reported under that paragraph, an indication of whether the employer has refunded the primary Class 1 contributions paid in error to the employee, and

vi

if the inaccuracy relates to the information which was or which should have been given under paragraph 16 of Schedule 4A, the information specified in paragraph 17 of that Schedule if it has not already been provided;

b

must be made as soon as reasonably practicable after the F585employer becomes aware of the inaccuracy; and

c

must be made using an approved method of electronic communications F553and regulation 90N(2) (mandatory use of electronic communications) applies as if the return was a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).

8

In the application of sub-paragraphs (6) and (7) to cases within sub-paragraph (3), if no information was given in any returns under paragraph 21A or 21D in respect of the employee in the tax year, the value of any adjustments required F760by sub-paragraph (7)(a)(iii) or (iiib) must be calculated as if there was a final return containing information for the employee in the year and the figure requiring adjustment was zero.

9

Sub-paragraph (7)(c) does not apply if the employer is one to whom paragraph 21D applies but in those circumstances the return must be in such a form as HMRC may approve or prescribe.

F530Failure to make a return under paragraph 21A or 21D21EA

1

This paragraph applies where an employer does not make a return required by paragraph 21A (real time returns of information about payments of F667... earnings) or 21D (exceptions to paragraph 21A).

2

The employer must provide the information in the next return made under paragraph 21A or 21D for the tax year in question.

3

But if the information has not been provided before 20th April following the end of the tax year in question, the employer must submit a return under this sub-paragraphF567....

4

A return under sub-paragraph (3) must—

a

include the information specified in Schedule 4A,

b

be made as soon as reasonably practicable after the discovery of the failure to make the return, and

c

be made using an approved method of electronic communications and regulation 90N(2) (mandatory use of electronic communications) applies as if the return were a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).

5

Sub-paragraph (4)(c) does not apply if the employer is one to whom paragraph 21D applies but in those circumstances the return must be in such a form as HMRC may approve or prescribe.

6

F568If a return under sub-paragraph (3) is not made before 20th May following the tax year in question section 98A of TMA 1970 (special penalties in the case of certain returns) applies to F569that returnF611, but this sub-paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year.

if the notification is under sub-paragraph (7A)(b)(i), include the date of cessation;

b

is to be made using an approved method of electronic communications.

F5599

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

For the purposes of sub-paragraph (8)(b), regulation 90N(2) (mandatory use of electronic communications) applies as if the return was a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).

11

The requirement to use an approved method of electronic communications does not apply if the employer is one to whom paragraph 21D (exceptions to paragraph 21A) applies but in those circumstances the return must be in such a form as HMRC may approve or prescribe.

12

Schedule 24 to the Finance Act 2007 (penalties for errors), as that Schedule applies to income tax returns, shall apply in relation to the requirement to make a return contained in sub-paragraph (2) or (7).

F606Penalty: failure to comply with paragraph 21A or 21D21G

1

Where a Real Time Information employer fails to deliver a return in accordance with paragraph 21A (real time returns of information about payments of F669... earnings) to paragraph 21AB (employees paid in specific circumstances), paragraph 21AD (benefits and expenses – returns under the PAYE Regulations), paragraph 21B (modification of the requirements of paragraph 21A: notional payments) or paragraph 21D (exceptions to paragraph 21A), Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE) and regulations 67I to 67K of the PAYE Regulations (penalties) apply in relation that failure as if—

a

the return under paragraph 21A (real time returns of information about payments of F669... earnings) or paragraph 21D (exceptions to paragraph 21A), as the case may be, were a return falling within item 4 of the Table in paragraph 1 of Schedule 55, and

b

references to the PAYE Regulations were references to these Regulations,

but this is subject to F706sub-paragraphs (2) and (2A).

2

Where a Real Time Information employer (P) is liable to a penalty in consequence of a failure to deliver a return (“the tax return”) under regulation 67B (real time returns of information about relevant payments) or regulation 67D (exceptions to regulation 67B) of the PAYE Regulations, P shall not also be liable to a penalty in respect of any failure in relation to an associated return under paragraph 21A (real time returns of information about payments of F669... earnings) or 21D (exceptions to paragraph 21A).

F7072A

Sub-paragraph (2) does not apply to a penalty imposed under paragraph 6D of Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE).

3

A tax return and a return under paragraph 21A or 21D are “associated” if the return under paragraph 21A or 21D is required to be delivered at the same time as the tax return.

the total amount of revised earnings-related contributions payable in respect of all those employees,

e

the difference between the amount certified in paragraph (b) and paragraph (d) of this sub-paragraph in respect of all of those employeesF710.

F711f

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6123

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

If the employer is a body corporate, F385the declarations and F386the certificates referred to in F387sub-paragraphs (2) and (2B) shall be signed by the secretary or by a director of the body corporate.

5

If, within 14 days of the end of any year, an employer has failed to pay to the F383HMRC the total amount of earnings-related contributions which he is liable so to pay, the F383HMRC may prepare a certificate showing the amount of such contributions remaining unpaid for the year in question, excluding any amount deducted by the employer by virtue of the Compensation of Employers Regulations.

The provisions of paragraph 17 shall apply with any necessary modifications to the amount shown in that certificate.

6

Notwithstanding sub-paragraphs (2) to (5), F388the returns referred to in sub-paragraphs (1) and (2A) may be made in such other form as F383HMRC and the employer approve, and in that case—

a

sub-paragraphs (2) to (5) shall not apply; and

b

the making of F389the returns shall be subject to such conditions as F383HMRC may direct as to the method of making it.

7

F399Section 98A of the Taxes Management Act 1970 (special penalties in the case of certain returns) and Schedule 24 to the Finance Act 2007 (penalties for errors) as that Schedule applies to income tax returns as modified by the provisions of paragraph 7 of Schedule 1 to the Act shall apply in relation to the requirement to make a return contained in sub-paragraph (1) F384and (2A).

F670Notification by employer at end of year that an agreement described in paragraph 3A(2) or an election under paragraph 3B(1) of Schedule 1 to the Act has been operated in relation to a Secondary Class 1 contribution23

1

An employer must notify HMRC on or before 6th July if a relevant agreement or relevant election has been operated in relation to a Secondary Class 1 contribution payable in respect of the relevant employment income of a person (“the earner”) in the year immediately preceding the year in which that day falls.

2

A relevant agreement has been operated in relation to the contribution described in sub-paragraph (1) if the employer has recovered the whole or any part of it pursuant to an agreement described in paragraph 3A(2) of Schedule 1 to the Act.

3

A relevant election has been operated in relation to the contribution described in sub-paragraph (1) if the liability for the whole or any part of it has been transferred to the earner pursuant to an election under paragraph 3B of that Schedule.

Special return by employer at end of voyage period24

1

This paragraph applies where earnings-related contributions are assessed in accordance with regulation 120(4) or (5) (earnings periods for mariners and apportionment of earnings).

2

Not later than 14 days after the end of the voyage period the employer shall render to the F252Inland Revenue in such form as the F252Inland Revenue may authorise a return in respect of each mariner showing—

a

his name, discharge book number and national insurance number;

b

the earnings periods and the amounts of F253F671 earnings apportioned to each such period in the voyage period;

c

the appropriate category letter for each apportionment of F671F253... earnings;

d

the amounts of all the earnings-related contributions payable on each apportionment of F671F253... earnings otherwise than under paragraph 7(3);

e

the amounts of primary Class 1 contributions included in the amounts shown under paragraph (d) for each apportionment of F671F253... earningsF713and;

f

F714the total amount of any earnings in respect of which primary Class 1 contributions were payable.

F712g

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F521h

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Return by employer of recovery under the Statutory Sick Pay Percentage Threshold OrderF61325

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F437Retention by employer of contribution and election records26

Certificate of employer's liability to pay contributions after inspection of documents26A

F393PART 3ADEBTS OF MANAGED SERVICE COMPANIES

Annotations:

Amendments (Textual)

F393

Sch. 4 Pt. 3A inserted (6.8.2007) by The Social Security (Contributions) (Amendment No. 5) Regulations 2007 (S.I. 2007/2068), regs. 1, 2

Interpretation of this Part29A

1

In this Part of this Schedule—

“HM Revenue and Customs” means Her Majesty’s Revenue and Customs;
“lower amount” means the amount mentioned in paragraph 29C(5);
“managed service company” has the meaning given by section 61B of ITEPA;
“paragraph (b) associate” means a person who—
1. a
  is within section 688A(2)(d), and
2. b
  is within that provision by virtue of a connection with a person who is within section 688A(2)(b);
“paragraph (c) associate” means a person who—
1. a
  is within section 688A(2)(d), and
2. b
  is within that provision by virtue of a connection with a person who is within section 688A(2)(c);
“qualifying period” means a tax period beginning on or after 6th August 2007;
“relevant contributions debt” means a debt specified in paragraph 29B;
“specified amount” means the amount mentioned in paragraph 29C(1)(b);
“transfer notice” means the notice mentioned in paragraph 29C(4);
“transferee” means the person mentioned in paragraph 29C(4).

2

In this Part of this Schedule references to section 688A, however expressed, are references to section 688A of ITEPA.

1

This paragraph applies if—

a

a managed service company has a relevant contributions debt, and

b

an officer of Revenue and Customs is of the opinion that the relevant contributions debt or a part of the relevant contributions debt (the “specified amount”) is irrecoverable from the managed service company within a reasonable period.

2

HM Revenue and Customs may make a direction authorising the recovery of the specified amount from the persons specified in section 688A(2) (managed service companies: recovery from other persons).

3

Upon the making of a direction under sub-paragraph (2), the persons specified in section 688A(2) become jointly and severally liable for the relevant contributions debt, but subject to what follows.

4

HM Revenue and Customs may not recover the specified amount from any person in accordance with a direction made under sub-paragraph (2) until they have served a notice (a “transfer notice”) on the person in question (the “transferee”).

5

If an officer of Revenue and Customs is of the opinion that it is appropriate to do so, HM Revenue and Customs may accept an amount less than the specified amount (the “lower amount”) from a transferee; but this acceptance shall not prejudice the recovery of the specified amount from any other transferee.

6

HM Revenue and Customs may not serve a transfer notice on a person mentioned in section 688A(2)(c), or on a paragraph (c) associate, if the relevant contributions debt is incurred before 6^th January 2008.

7

HM Revenue and Customs may not serve a transfer notice on a person mentioned in section 688A(2)(c), or on a paragraph (c) associate, unless an officer of Revenue and Customs certifies that, in his opinion, it is impracticable to recover the specified amount from persons mentioned in paragraphs (a) and (b) of section 688A(2) and from paragraph (b) associates.

8

In determining, for the purposes of sub-paragraph (7), whether it is impracticable to recover the specified amount from the persons mentioned in paragraphs (a) and (b) of section 688A(2) and from paragraph (b) associates the officer of Revenue and Customs may have regard to all managed service companies in relation to which a person is a person mentioned in paragraph (a) or (b) of section 688A(2) or a paragraph (b) associate.

9

In determining which of the persons mentioned in section 688A(2)(c) and which of the paragraph (c) associates are to be served with transfer notices and the amount of those notices, HM Revenue and Customs must have regard to the degree and extent to which those persons are persons who (directly or indirectly) have encouraged or been actively involved in the provision by the managed service company of the services of the individual mentioned in that provision.

Time limits for issue of transfer notices29D

1

A transfer notice must be served before the end of the period specified in this paragraph.

2

Sub-paragraphs (3) to (7) apply if the transfer notice is served on a person mentioned in paragraph (a) or (b) of section 688A(2) or on a paragraph (b) associate.

3

In a case in which condition A in paragraph 29B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which the decision became final and conclusive.

4

In a case in which condition B in paragraph 29B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs received the return delivered under paragraph 22.

5

In a case in which condition C in paragraph 29B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs prepare the certificate under paragraph 14(1).

6

In a case in which condition D in paragraph 29B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs serve notice to the employer under paragraph 15(1).

7

In a case in which condition E in paragraph 29B is met, the transfer notice must be served before the end of a period of 12 months beginning with the date on which HM Revenue and Customs carry out the inspection of the employer’s contribution records under F442Schedule 36 to the Finance Act 2008.

8

If the transfer notice is served on a person mentioned in paragraph (c) of section 688A(2), or on a paragraph (c) associate, the transfer notice must be served before the end of a period of three months beginning with the date on which the officer of Revenue and Customs certifies the matters specified in paragraph 29C(7).

Contents of transfer notice29E

1

A transfer notice must contain the following information—

a

the name of the managed service company to which the relevant contributions debt relates;

b

the address of the managed service company to which the relevant contributions debt relates;

c

the amount of the relevant contributions debt;

d

the tax periods to which the relevant contributions debt relates;

e

if the tax periods to which the relevant contributions debt relates are comprised in more than one tax year, the apportionment of the relevant contributions debt among those tax years;

f

which of the conditions A to E specified in paragraph 29B is met;

g

the transferee’s name;

h

the transferee’s address;

j

whether the transferee is a person mentioned in paragraph (a), (b) or (c) of section 688A, a paragraph (b) associate or a paragraph (c) associate;

k

if the transferee is a person mentioned in paragraph (c) of section 688A or a paragraph (c) associate—

i

the date on which the officer of Revenue and Customs certified the matters specified in paragraph 29C(7), and

ii

the names of the persons from whom it has been impracticable to recover the specified amount;

l

the specified amount;

m

a

that the relevant contributions debt (or part of the relevant contributions debt) is not due from the managed service company to HM Revenue and Customs;

b

that the specified amount does not relate to a company which is a managed service company;

c

that the specified amount is not irrecoverable from the managed service company within a reasonable period;

d

that the transferee is not a person mentioned in section 688A(2);

e

that the transferee was not a person mentioned in section 688A(2) during the tax periods to which the specified amount relates;

f

that the transferee was not a person mentioned in section 688A(2) during some part of the tax periods to which the specified amount relates;

g

that the transfer notice was not served before the end of the period specified in paragraph 29D;

h

that the transfer notice does not satisfy the requirements specified in paragraph 29E;

j

in the case of a transferee mentioned in section 688A(2)(c) or of a paragraph (c) associate, that it is not impracticable to recover the specified amount from persons mentioned in paragraphs (a) and (b) of section 688A(2) or from paragraph (b) associates;

k

in the case of a transferee mentioned in section 688A(2)(c) or of a paragraph (c) associate, that the amount specified in the transfer notice does not have regard to the degree and extent to which the transferee is a person who (directly or indirectly) has encouraged or been actively involved in the provision by the managed service company of the services of the individual mentioned in that provision.

4

Sub-paragraph (3)(a) is subject to paragraph 29H(4).

F4445

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Procedure on appeals29H

1

On an appeal F445that is notified to the tribunal, the tribunal shall uphold or quash the transfer notice.

2

The general rule in sub-paragraph (1) is subject to the following qualifications.

3

In the case of the ground of appeal specified in paragraph 29G(3)(a), the F446tribunal shall investigate the matter and shall—

a

uphold the amount of the relevant contributions debt specified in the transfer notice, or

b

reduce or increase the amount of the relevant contributions debt specified in the transfer notice to such amount as in F447the tribunal’s opinion is just and reasonable.

4

If the F448tribunal determines the amount of the relevant contributions debt of a managed service company under sub-paragraph (3), that amount is conclusive as to the amount of that relevant contributions debt in any later appeal relating to that debt.

5

In the case of the ground of appeal specified in paragraph 29G(3)(f), the F449tribunal may reduce the amount specified in the transfer notice to an amount determined in accordance with the equation—

R A = \frac{P}{T P} \times A S

6

In paragraph (5)—

RA means the reduced amount;
P means the number of days in the tax periods specified in the transfer notice during which the transferee was a person mentioned in section 688A(2);
TP means the number of days in the tax periods specified in the transfer notice;
AS means the amount specified in the transfer notice.

7

In the case of the ground of appeal specified in paragraph 29G(3)(k), the F450tribunal may reduce the amount specified in the transfer notice to such amount as in F451the tribunal’s opinion is just and reasonable.

Withdrawal of transfer notices29J

1

A transfer notice shall be withdrawn if the F452tribunal quashes it.

2

A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.

3

If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.

Application of Part 6 of the Taxes Management Act 197029K

1

For the purposes of this Chapter, Part 6 of the Taxes Management Act 1970 (collection and recovery) applies as if—

a

the transfer notice were an assessment of tax on employment income, and

b

the amount of earnings-related contributions specified in the transfer notice, and any interest payable on that amount under sub-paragraph (3) or (4) of paragraph 29F were income tax charged on the transferee;

and that Part of that Act applies with the modification specified in sub-paragraph (2) and any other necessary modifications.

2

Summary proceedings for the recovery of the specified amount may be brought in England and Wales or Northern Ireland at any time before the end of a period of 12 months beginning immediately after the expiry of the period mentioned in paragraph 29F(2).

3

The specified amount is one cause of action or one matter of complaint for the purposes of proceedings under sections 65, 66 and 67 of the Taxes Management Act 1970 (magistrates’ courts, county courts and inferior courts in Scotland).

4

But sub-paragraph (3) does not prevent the bringing of separate proceedings for the recovery of each of the amounts which the transferee is liable to pay for any tax period.

Repayment of surplus amounts29L

1

This paragraph applies if the amounts paid to HM Revenue and Customs in respect of a relevant contributions debt exceed the specified amount.

2

HM Revenue and Customs shall repay the difference on a just and equitable basis and without unreasonable delay.

3

Interest on any sum repaid shall be paid in accordance with paragraph 18 (payment of interest on repaid earnings-related contributions).

F753PART 3AA

Annotations:

Amendments (Textual)

F753

Sch. 4 Pt. 3AA inserted (6.4.2021 immediately after S.I. 2020/1150 comes into force) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(2), 3(3)

DEBTS ARISING UNDER PART 2 OF THE SOCIAL SECURITY CONTRIBUTIONS (INTERMEDIARIES) REGULATIONS 2000

Recovery from relevant persons29LA

1

A deemed employer NICs debt may be recovered from a relevant person but this is subject to sub-paragraph (2).

2

A deemed employer NICs debt may only be recovered from a person described in paragraph (a) of the definition of relevant person in sub-paragraph (3) if an officer of Revenue and Customs considers there is no realistic prospect of recovery of all or part of it within a reasonable period of time from a person described in paragraph (b) of that definition.

3

In this Part—

“deemed employer NICs debt” means an amount—
1. a
  that a person (“the deemed employer”) is liable to pay under Schedules 4 and 4A in consequence of being treated under regulation 14(3) of the Intermediaries Regulations as having made a payment of deemed direct earnings to a worker F762(other than by virtue of regulation 24 of the Social Security Contributions (Intermediaries) Regulations 2000), and
2. b
  that an officer of Revenue and Customs considers there is no realistic prospect of recovering from the deemed employer within a reasonable period;
“Intermediaries Regulations” means the Social Security Contributions (Intermediaries) Regulations 2000;
“relevant person”, in relation to a deemed employer NICs debt, means a person who is not the deemed employer and who—
1. a
  is the highest person in the chain identified under regulation 14(1) of the Intermediaries Regulations in determining that the deemed employer is to be treated as having made the payment of deemed direct earnings, or
2. b
  is the second highest person in that chain and is a qualifying person (within the meaning given by regulation 14(8) of the Intermediaries Regulations) at the time the deemed employer is treated as having made that payment of deemed direct earnings.

e

if the tax periods to which the deemed employer NICs debt relates are comprised in more than one year, the apportionment of the deemed employer NICs debt between those years;

f

the date on which the relevant period in relation to the deemed employer NICs debt began and whether the period began in accordance with paragraph 29LC(2)(a) or (b);

g

the relevant person's name and address;

h

whether the relevant person is a person described in paragraph (a) or (b) of the definition of relevant person in paragraph 29LA(3).

2

The recovery notice must also contain a statement, made by the officer of Revenue and Customs giving the notice, that the officer is of the view that there is no realistic prospect of recovering the deemed employer NICs debt within a reasonable period from—

a

the deemed employer; and

b

the person mentioned in paragraph (b) of the definition of relevant person in paragraph 29LA(3) in the case of a recovery notice given to a person mentioned in paragraph (a) of that definition.

Payment of deemed employer NICs debt and interest29LE

1

The relevant person must pay the amount of the deemed employer NICs debt to HMRC within 30 days beginning with the date on which the notice is given.

2

Interest accruing on the deemed employer NICs debt by virtue of section 101 of the Finance Act 2009 after expiry of the period of time mentioned in sub-paragraph (1) shall be treated as chargeable to the relevant person under that section.

Appeals29LF

1

A person who is given a recovery notice in relation to a deemed employer NICs debt may appeal against the notice on one or more of the grounds set out in sub-paragraph (3).

2

A notice of appeal must—

a

be given to HMRC within 30 days beginning with the day the recovery notice is given, and

b

specify the grounds of the appeal.

3

The grounds of appeal are—

a

that all or part of the amount specified in the notice in accordance with paragraph 29LD(1)(c) does not relate to a deemed employer NICs debt;

b

that there is a realistic prospect of recovering the deemed employer NICs debt from the deemed employer within a reasonable period of time;

c

that there is a realistic prospect of recovering the deemed employer NICs debt from the person described in paragraph (b) of the definition of relevant person in paragraph 29LA(3) within a reasonable period of time;

d

that the person is not a relevant person in respect of the deemed employer NICs debt;

e

that the recovery notice was not given within the relevant period;

f

that the recovery notice does not satisfy the requirements specified in paragraph 29LD.

4

But a person may not appeal on the ground mentioned in sub-paragraph (3)(a) if it has already been determined, on an appeal, that the deemed employer NICs debt is payable by the deemed employer.

5

Subject to sub-paragraph (6), on an appeal that is notified to the tribunal, the tribunal may uphold or quash the recovery notice.

6

In a case in which the ground of appeal mentioned in sub-paragraph (3)(a) is raised, the tribunal may also reduce or increase the amount specified in accordance with paragraph 29LD(1)(c) so that it does relate to a deemed employer NICs debt.

Withdrawal of recovery notices29LG

1

A recovery notice is withdrawn if the tribunal quashes it.

2

An officer of Revenue and Customs may withdraw a recovery notice if the officer considers it appropriate to do so.

3

If a recovery notice is withdrawn in accordance with sub-paragraph (2), HMRC must give notice of that fact to the person to whom the notice was given.

Application of Part 6 of TMA29LH

Part 6 of the Taxes Management Act 1970 (collection and recovery) applies as if—

a

the amount of the deemed employer NICs debt were income tax charged on the relevant person,

b

the recovery notice were an assessment, and

c

the giving of the recovery notice were the matter complained of for the purposes of section 65(3) of that Act.

F492PART 3BSecurity for the payment of Class 1 contributions

Annotations:

Amendments (Textual)

F492

Sch. 4 Pt. 3B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 18

Interpretation29M

In this Part—

“employer” has the meaning given in paragraph 29O(1);
“a further notice” has the meaning given in paragraph 29U(3);
“PGS” has the meaning given in paragraph 29S(1).

Requirement for security29N

In circumstances where an officer of Revenue and Customs considers it necessary for the protection of Class 1 contributions, the officer may require a person described in paragraph 29P(1) to give security or further security for the payment of amounts which an employer is or may be liable to pay to HMRC under paragraph 10, 11F560, 11ZA or 11A.

Employers29O

1

An “employer” is any employer within the meaning given in paragraph 1(2) other than—

a

the Crown;

b

a person to whom sub-paragraph (2) applies;

F588c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .; and

d

a care and support employer within the meaning given in regulation 90NA(3) of these Regulations.

2

This sub-paragraph applies to persons who at the relevant time could not be liable to a penalty under Schedule 56 to the Finance Act 2009 by virtue of paragraph 10 of that Schedule (suspension of penalty for failure to make payments on time during currency of agreement for deferred payment).

3

In sub-paragraph (2), the relevant time is a time at which, but for sub-paragraph (1)(b), the officer would require security.

Persons from whom security can be required29P

1

The persons are—

a

the employer;

b

any of the following in relation to the employer—

i

a director;

ii

a company secretary;

iii

any other similar officer; or

iv

any person purporting to act in such a capacity; and

c

in a case where the employer is a limited liability partnership, a member of the limited liability partnership.

2

An officer of Revenue and Customs may require—

a

a person to give security or further security of a specified value in respect of the employer; or

b

more than one person to give security or further security of a specified value in respect of the employer, and where the officer does so those persons shall be jointly and severally liable to give that security or further security.

Notice of requirement29Q

1

An officer of Revenue and Customs must give notice of a requirement for security to each person from whom security is required and the notice must specify—

a

the value of security to be given;

b

the manner in which security is to be given;

c

the date on or before which security is to be given; and

d

the period of time for which security is required.

2

The notice must include, or be accompanied by, an explanation of—

a

the employer's right to make a request under paragraph 10(1) of Schedule 56 to the Finance Act 2009; and

b

the effect of paragraph 29R(2) and (3).

3

In a case which falls within paragraph 29P(2)(b), the notice must include, or be accompanied by, the names of each other person from whom security is required.

4

The notice may contain such other information as the officer considers necessary.

5

A person shall not be treated as having been required to provide security unless HMRC comply with this paragraph and paragraph 29R(1).

6

Notwithstanding anything in regulation 1(4)(b), where the notice, or a further notice, (“contributions notice”) is to be given with a notice or further notice mentioned in regulations 97Q(1) and 97U(3) of the PAYE Regulations (“PAYE notice”) the contributions notice shall be taken to be given at the same time that the PAYE notice is given.

Date on which security is due29R

1

The date specified under paragraph 29Q(1)(c) may not be earlier than the 30th day after the day on which the notice is given.

2

If, before the date specified under paragraph 29Q(1)(c), the employer makes a request under paragraph 10(1) of Schedule 56 to the Finance Act 2009, the requirement to give security on or before that date does not apply.

3

In a case which falls within sub-paragraph (2), if HMRC does not agree to the employer's request, security is to be given on or before the 30th day after the day on which HMRC notifies the employer of that decision.

Application for reduction in the value of security held29S

1

A person who has given security (“PGS”) may apply to an officer of Revenue and Customs for a reduction in the value of security held by HMRC if—

a

PGS' circumstances have changed since the day the security was given because—

i

of hardship; or

ii

PGS has ceased to be a person mentioned in paragraph 29P(1); or

b

since the day the security was given there has been a significant reduction in the number of employed earners of the employer to whom the security relates or that employer has ceased to be an employer.

2

Where paragraph 29P(2)(b) applies, a person who has not contributed to the value of the security given may not make an application under sub-paragraph (1).

Outcome of application under paragraph 29S29T

1

If an application under paragraph 29S(1) is successful, the officer must inform PGS of the reduced value of security that is still required or, where that value is nil, that the requirement for security has been cancelled.

2

HMRC may make such arrangements as they think fit to ensure the necessary reduction in the value of security held.

Outcome of application under paragraph 29S: further provision29U

1

This paragraph applies—

a

in cases which fall within paragraph 29P(2)(b); and

b

where PGS' application is made under paragraph 29S(1)(a).

2

As a consequence of arrangements made under paragraph 29T(2), an officer of Revenue and Customs may require any other person who was given notice under paragraph 29Q in relation to the security (“the original security”), or any other person mentioned in paragraph 29P(1), to provide security in substitution for the original security.

3

Where an officer of Revenue and Customs acts in reliance on sub-paragraph (2), the officer must give notice (“a further notice”).

4

Paragraph 29Q(1) to (5) and paragraph 29R apply in relation to a further notice.

5

Subject to sub-paragraph (6), paragraph 29V(1) applies in relation to a further notice.

6

A person who is given a further notice and who was also given notice under paragraph 29Q in relation to the original security may only appeal on the grounds that the person is not a person mentioned in paragraph 29P(1).

in paragraph (b) the reference to “any provision of the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”.

Appeals: further provision for cases which fall within paragraph 29R(2)29W

In a case which falls within paragraph 29R(2), if the request mentioned in that provision is made before an appeal under paragraph 29V(1), paragraph 29V(3)(a)(i) applies as if the words “the day after the day on which the notice was given” were “the day after the day on which HMRC notifies the employer of its decision”.

Offence29X

1

Section 684(4A) of the Income Tax (Earnings and Pensions) Act 2003 (PAYE regulations – security for payment of PAYE: offence) applies in relation to a requirement imposed under these Regulations as it applies in relation to a requirement imposed under the PAYE Regulations.

2

For the purposes of section 684(4A) as it applies by virtue of sub-paragraph (1)—

a

in relation to a requirement for security under a notice under paragraph 29Q the period specified is the period which starts with the day the notice is given and ends with—

i

the first day after the date specified under paragraph 29Q(1)(c); or

ii

in a case which falls within paragraph 29R(2), the first day after the date determined under paragraph 29R(3);

b

in relation to a requirement for security under a further notice the period specified is the period which starts with the day the further notice is given and ends with—

i

the first day after the date specified under paragraph 29Q(1)(c) as it applies in relation to the further notice; or

ii

in a case which falls within paragraph 29R(2), the first day after the date determined under paragraph 29R(3) as it applies in relation to the further notice; and

c

in relation to a requirement for security to which paragraph 29V(7)(a) applies the period specified is the period which starts with the day the determination is made and ends with the first day after—

i

the day the tribunal or court determines to be the day that the security is to be given; or

ii

the day determined in accordance with that paragraph,

as the case may be.

F719Part 3CCERTAIN DEBTS OF COMPANIES UNDER PARAGRAPH 3ZB OF PART 8 OF SCHEDULE 3 (TRAVEL EXPENSES OF WORKERS PROVIDING SERVICES THROUGH EMPLOYMENT INTERMEDIARIES)

Annotations:

Amendments (Textual)

F719

Sch. 4 Pt. 3C inserted (E.W.S.) (28.11.2016) by The Social Security (Contributions) (Amendment No. 4) Regulations 2016 (S.I. 2016/1067), regs. 1, 7

Interpretation of Part 3C: “relevant contributions debt” and “relevant date”29Y

1

In this Part “relevant contributions debt”, in relation to a company means an amount within any of sub-paragraphs (2) to (5).

2

An amount within this sub-paragraph is an amount that the company is to account for in accordance with paragraph 3ZB(6A) to (6C) (persons providing fraudulent documents).

3

An amount within this sub-paragraph is an amount which a company is to deduct and pay by virtue of paragraph 3ZB in circumstances where—

a

a company is an employment intermediary,

b

on the basis that paragraph 3ZB does not apply by virtue of sub-paragraph (3) of that paragraph the company has not deducted and paid the amount, but

c

the company has not been provided by any other person with evidence from which it would be reasonable in all the circumstances to conclude that sub-paragraph (3) of that paragraph applied (and the mere assertion by a person that the manner in which the worker provided the services was not subject to (or to the right of) supervision, direction or control by any person is not such evidence).

4

An amount within this sub-paragraph is an amount that the company is to deduct and pay in accordance with paragraph 3ZB in circumstances where sub-paragraph (4) of that paragraph applies (services provided under arrangements made by intermediaries).

5

An amount within this sub-paragraph is any interest or penalty in respect of an amount within any of sub-paragraphs (2) to (4) for which the company is liable.

6

In this paragraph “paragraph 3ZB” means paragraph 3ZB of Part 8 of Schedule 3 to these Regulations.

7

In this Part “the relevant date” in relation to a relevant contributions debt means the date on which the first payment is due on which contributions are not accounted for.

Interpretation of Part 3C: general29Z

In this Part—

“company” includes a limited liability partnership;
“director” has the meaning given by section 67 of ITEPA 2003;
“personal liability notice” has the meaning given by paragraph 29Z1(2);
“the specified amount” has the meaning given by paragraph 29Z1(2)(a).

Liability of directors for relevant contributions debts29Z1

1

This paragraph applies in relation to an amount of relevant contributions debt of a company if the company does not deduct that amount by the time by which the company is required to do so.

2

HMRC may serve a notice (“personal liability notice”) on any person who was, on the relevant date, a director of the company—

a

specifying the amount of relevant contributions debt in relation to which this paragraph applies (“the specified amount”), and

b

requiring the director to pay HMRC—

i

the specified amount, and

ii

specified interest on that amount.

3

The interest specified in the personal liability notice—

a

is to be at the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970, and

b

is to run from the date the notice is served.

4

A director who is served with a personal liability notice is liable to pay to HMRC the specified amount and the interest specified in the notice within 30 days beginning with the day the notice is served.

5

If HMRC serve personal liability notices on more than one director of the company in respect of the same amount of relevant contributions debt, the directors are jointly and severally liable to pay to HMRC the specified amount and the interest specified in the notices.

Appeals in relation to personal liability notices29Z2

Withdrawal of personal liability notices29Z3

1

A personal liability notice is withdrawn if the tribunal quashes it.

2

An officer of Revenue and Customs may withdraw a personal liability notice if the officer considers it appropriate to do so.

3

If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.

Recovery of sums due under personal liability notice: application of Part 6 of Taxes Management Act 197029Z4

1

For the purposes of this Part, Part 6 of the Taxes Management Act 1970 (collection and recovery) applies as if—

a

the personal liability notice were an assessment, and

b

the specified amount and any interest on that amount under paragraph 29Z1(2)(b)(ii) were income tax charged on the director upon whom the notice is served, and that Part of that Act applies with the modification in paragraph (2) and any other necessary modifications.

2

Summary proceedings for the recovery of the specified amount, and any interest on that amount under paragraph 29Z1(2)(b)(ii), may be brought in England and Wales or Northern Ireland at any time before the end of the period of 12 months beginning with the day after the day on which personal liability notice is served.

Repayment of surplus amounts29Z5

1

This paragraph applies if—

a

one or more personal liability notices are served in respect of an amount of relevant contributions debt of a company, and

b

the amounts paid to HMRC (whether by directors upon whom notices are served or the company) exceed the aggregate of the specified amount and any interest on it under paragraph 29Z1(2)(b)(ii).

2

HMRC is to repay the difference on a just and equitable basis and without unreasonable delay.

3

HMRC is to pay interest on any sum repaid.

4

The interest—

a

is to be at the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 824 of the Taxes Act, and

b

is to run from the date the amounts paid to HMRC come to exceed the aggregate mentioned in sub-paragraph (1)(b).

PART IV ASSESSMENT AND DIRECT COLLECTION

Provisions for direct payment30

In cases of employed earner’s employment, where the employer does not fulfil the conditions prescribed in regulation 145(1)(b) as to residence or presence in Great Britain or Northern Ireland or is a person who, by reason of any international treaty to which the United Kingdom is a party or of any international convention binding on the United Kingdom, is exempt from the provisions of the Act or is a person against whom, for a similar reason, the provisions of the Act are not enforceable, the provisions of paragraph 31 shall apply to the employee, unless the employer, being a person entitled to pay the primary contributions due in respect of the earnings from the said employment, is willing to pay those contributions.

F525Application of paragraphs 31 and 31A30A

1

Paragraph 31(4) to (7) does not apply on or after 6th April 2014.

2

Paragraph 31(7A) and (7B) applies only in relation to closed tax years ending on or before 5th April 2014.

3

Paragraph 31A applies on and after 6th April 2014.

Direct collection involving deductions working sheets31

1

In any case falling within paragraph 30, F589... sub-paragraphs (2) to (8) shall apply.

2

The employee F590... shall record on F591a working sheet his name, national insurance number and category letter indicated by F390HMRC, and whenever, in respect of an employment such as is specified in paragraph 30, the employee receives any F674F299... earnings during F592the relevant tax year, he shall also record on that working sheet the amount of the F299earnings, the date on which he received them, and the earnings-related contributions payable by him in respect of those F299earnings .

3

Not later than the time for the payment of income tax, if any, the employee shall pay to F390HMRC the amount of the earnings-related contributions payable by the employee in respect of the F674F300 ... earnings which have been received by him and for which the income tax is or would have been payable.

F5933A

Before 20 May 2014 the employee must deliver to HMRC a return in the prescribed form for the tax year 2013-14 showing the following information:

a

the total amount of the F674... earnings and earnings-related contributions payable during the tax year 2013-14,

b

the appropriate category letter,

c

the employee’s name and address, and

d

the employee’s national insurance number, and

the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.

4

If, by the time specified in sub-paragraph (3), the employee has paid no amount of earnings-related contributions to F390HMRC in respect of the F674F301 ... earnings mentioned in that sub-paragraph, and F390HMRC is unaware of the amount, if any, which the employee is liable so to pay, or if an amount has been paid but F390HMRC is not satisfied that it is the full amount which the employee is liable to pay to him in respect of those F301earnings, sub-paragraph (5) applies.

5

If this sub-paragraph applies, F390HMRC may give notice to the employee requiring him to render, within the time limited in the notice, a return in the prescribed form containing particulars of all F674F302 ... earnings received by him during the period specified in the notice and such other particulars affecting the calculations of the earnings-related contributions payable in respect of the F302earnings in question as may be specified in the notice, and in such a case the provisions of—

a

paragraph 14 regarding the ascertaining and certifying by F390HMRC of earnings-related contributions payable by an employer, and

b

paragraph 16 regarding the recovery of those contributions.

shall apply with the necessary modifications for the purposes of ascertaining, certifying and recovering the earnings-related contributions payable by the employee.

6

If the employee ceases to receive F674F303 ... earnings falling within sub-paragraph (2), he shall immediately render to F304F390HMRC, in such form as they may prescribe, a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the appropriate category letter, the last date on which he received any such F303earnings, the total of those F303earnings and the earnings-related contributions payable from the beginning of the year to that date.

7

F305Before 20th May following the end of the year, the employee shall (unless sub-paragraph (6) has applied) render to F306F390HMRC, in such form as they may prescribe, a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the total of the F674F307 ... earnings and earnings-related contributions payable during the year, together with the appropriate category letter, and the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.

F3917A

Where a liability arises to pay contributions in respect of retrospective earnings relating to a closed tax year, the F561employee shall render a replacement return for the closed tax year before 20th May following the end of the year in which the relevant retrospective contributions regulations came into force in accordance with sub-paragraph (7), setting out the revised earnings and earnings-related contributions.

7B

Where sub-paragraph (7A) applies, the F561employee shall amend the relevant deductions working sheet or where necessary prepare one in accordance with sub-paragraph (2)

8

The employee shall retain deductions working sheets F594... for not less than three years after the end of the year to which they relate.

9

F400Section 98A of the Taxes Management Act 1970 (special penalties in the case of certain returns) and Schedule 24 to the Finance Act 2007 (penalties for errors) as that Schedule applies to income tax returns as modified by the provisions of paragraph 7 to Schedule 1 to the Act, shall apply in relation to the requirement to make a return contained in sub-paragraphs F392F595(3A) and (7A).

F526Direct collection involving deductions working sheets on and after 6th April 201431A

1

On receiving any F675... earnings which fall to be recorded on a deductions working sheet under paragraph 31(2), subject to sub-paragraph (2), an employee must proceed in accordance with paragraph 21A(1), (2) and (5).

2

If the employee falls within paragraph 21D(1)(a), the employee may instead proceed in accordance with paragraph 21D(3), (4) and (5).

3

For the purposes of sub-paragraph (1), paragraph 21A(8) and paragraphs 21AB, 21AC, 21AD, 21B and 21C apply as if the employee were a Real Time Information employer.

4

For the purposes of sub-paragraph (2), paragraph 21D(9) applies as if the employee were a Real Time Information employer.

5

For the purposes of sub-paragraphs (1) and (2), paragraphs 15, 16, 21E, 21EA and 21F(7A) and (8) and Schedule 4A apply as if the employee were a Real Time Information employer, but the information required by paragraph 10(a) and (b) of that Schedule need not be provided.

F495SCHEDULE 4AReal time returns

Regulation 67(3)

Annotations:

Amendments (Textual)

F495

Sch. 4A, Sch. 4B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 14, Sch.

1

The information specified in this Schedule is as follows and terms used in this Schedule which are defined for the purposes of Schedule 4 bear the same meaning as in that Schedule.

Information about the employer and the employee2

The information specified in paragraphs 2 to F5626, 8 to 15 and 18 to 20 of Schedule A1 (real time returns) to the PAYE Regulations.

F5312A

For the purposes of paragraph 2, the references in paragraphs 5 and 6 of Schedule A1 to the PAYE Regulations to regulation 67F of those Regulations shall be taken as references to paragraph 21F of Schedule 4 to these Regulations.

Information about payments to the employee, etc

3

The amount of the payment made that is included in the amount of the employee’s earnings from the employment for the purposes of determining the amount of earnings-related contributions payable.

F5323A

The total of the amounts referred to in paragraph 3 in the year to date.

4

For the purposes of assessing earnings-related contributions based on the payment, the number of earnings periods the payment relates to.

5

Where—

a

the earner is concurrently employed in more than one employed earner’s employment under the same employer but regulation 14 (aggregation of earnings paid in respect of separate employed earner’s employments under the same employer) does not apply; or

b

the amount of the payment after statutory deductions, being the amount of the payment referred to in paragraph 3 minus the total amount of primary Class 1 contributions for the period (see paragraph 10(c)) minus the value of the deduction due under the Education (Student Loans) (Repayment) Regulations 2009 or the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009.

12C

The value of any amount which is not subject to tax or national insurance contributions paid to the employee at the same time as the payment.

12D

The value of any deductions made from the payment which do not otherwise fall to be reported under Schedule 4.

F74012E

The amount of Class 1A contributions payable in respect of any sporting testimonial payments.

12F

The amount of Class 1A contributions payable in respect of any termination awards.

Information about statutory sick payF61413

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information about statutory maternity pay14

If any, the total amount of statutory maternity pay paid during the year to date in this employment.

Information about ordinary statutory paternity pay15

If any, the total amount of F638... statutory paternity pay paid during the year to date in this employment.

Information about additional statutory paternity pay

F63916

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F64017

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F620Information about statutory shared parental pay

Annotations:

Amendments (Textual)

F620

Sch. 4A paras. 17A, 17B inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(4)

17A

If any, the total amount of statutory shared parental pay paid during the year to date in this employment.

17B

Where statutory shared parental pay has been paid during the year to date, the following information from the employee’s application for the payment under, as the case may be, regulation 6, 7, 19, or 20 (notification and evidential requirements) of the Statutory Shared Parental Pay (General) Regulations 2014—

a

the name of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to which the application relates, and

b

where there is such a number, the national insurance number of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to whom the application relates.

For the purposes of this regulation “partner” has the meaning given in regulation 2(1) of the Statutory Shared Parental Pay (General) Regulations 2014.

Information about statutory adoption pay18

If any, the total amount of statutory adoption pay paid in the year to date in this employment.

F742Information about statutory parental bereavement pay19

If any, the total amount of statutory parental bereavement pay paid during the year to date in this employment.

SCHEDULE 4BAdditional information about payments

Regulation 67(3)

1

The amounts specified in this Schedule are as follows and terms used in this Schedule which are defined for the purposes of Schedule 4 bear the same meaning as in that Schedule.

Deductions in respect of statutory payments

2

In respect of statutory maternity pay paid during the year to date to all employees the total of the amounts determined under regulation 3 (determination of the amount of additional payment to which a small employer shall be entitled) of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations 1994 and deducted by virtue of regulation 4 (right of employer to prescribed amount) of those Regulations.

3

In respect of F641... statutory paternity pay paid during the year to date to all employees, the total of the amounts determined under regulation 5 (deductions from payments to HMRC) of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002.

F6424

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6214A

In respect of statutory shared parental pay paid during the year to all employees, the total amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014.

5

In respect of statutory adoption pay paid during the year to date to all employees, the total of the amounts determined under regulation 5 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002.

F7415A

In respect of statutory parental bereavement pay paid during the year to date to all employees, the total amounts determined under regulation 5 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020.

F6156

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regional secondary contributions holiday for new businesses7

The total of the appropriate amounts within the meaning given by section 7 of the National Insurance Contributions Act 2011 (regional secondary contributions holiday for new businesses) deducted by or refunded to the employer under section 4 of that Act in the year to date.

SCHEDULE 5 ELECTIONS ABOUT F312SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES

Regulation 69

Annotations:

Amendments (Textual)

F312

Words in Sch. 5 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2004 (S.I. 2004/2096), regs. 1(1), 8(a)

1

An election for the purposes of paragraph 3B(1) of Schedule 1 to the Act shall contain—

F316a

details of the securities options, restricted securities and convertible securities to which it relates, or of the period to which it relates, within which these are intended to be awarded or acquired;

b

a statement that the election relates to relevant employment income arising from the securities or securities options referred to in sub-paragraph (1)(a) on which the employed earner is liable to pay secondary Class 1 contributions under—

i

in the case of securities options, section 476 of ITEPA 2003 and section 4(4)(a) of the Act;

ii

in the case of restricted securities, section 426 of ITEPA 2003 and regulation 22(7);

iii

in the case of convertible securities, section 438 of ITEPA 2003 and regulation 22(7), and

an explanation of the effect of the relevant provision;

c

the amount or proportion (as the case may be) of the liability for secondary Class 1 contributions to be transferred;

d

a statement that its purpose is to transfer the liability for the secondary Class 1 contributions referred to in paragraph (c) from the secondary contributor to the employed earner;

F352dd

a statement that it does not apply in relation to any liability, or any part of any liability, arising as a result of regulations being given retrospective effect by virtue of section 4B(2) of either the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

e

2

The secondary contributor shall notify the employed earner of the matters set out in sub-paragraph (1)(a) and (b) as soon as reasonably practicable.

3

The secondary contributor shall notify the employed earner of the matters set out in sub-paragraph (1)(c) within 14 days of receipt of the notice of withdrawal in question.

SCHEDULE 6

Regulation 140

PART 1 PRESCRIBED ESTABLISHMENTS AND ORGANISATIONS FOR THE PURPOSES OF SECTION 116(3) OF THE ACT

1

Any of the regular naval, military or air forces of the Crown.

2

Royal Fleet Reserve.

3

Royal Naval Reserve.

4

Royal Marines Reserve.

5

Army Reserve.

6

Territorial Army.

7

Royal Air Force Reserve.

8

Royal Auxiliary Air Force.

9

The Royal Irish Regiment, to the extent that its members are not members of any force falling within paragraph 1.

PART II ESTABLISHMENTS AND ORGANISATIONS OF WHICH HER MAJESTY’S FORCES SHALL NOT CONSIST

10

By virtue of regulation 140, Her Majesty’s forces shall not be taken to consist of any of the establishments or organisations specified in Part I of this Schedule by virtue only of the employment in such establishment or organisation of the following persons—

a

any person who is serving as a member of any naval force of Her Majesty’s forces and who (not having been an insured person under the National Insurance Act 1965 F70 and not being a contributor under the Social Security Act 1975 F71 or the Act) locally entered that force at an overseas base;

b

any person who is serving as a member of any military force of Her Majesty’s forces and who entered that force, or was recruited for that force outside the United Kingdom, and the depot of whose unit is situated outside the United Kingdom;

c

any person who is serving as a member of any air force of Her Majesty’s forces and who entered that force, or was recruited for that force, outside the United Kingdom, and is liable under the terms of his engagement to serve only in a specified part of the world outside the United Kingdom.

SCHEDULE 7Corresponding Northern Ireland Enactments

Regulation 156(4)

1

In this Schedule—

“the 1998 Order” means the Social Security (Northern Ireland) Order 1998 F72;
“the 2000 Act” means the Child Support, Pensions and Social Security Act 2000;
“the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 F73;
“the Welfare Reform Act” means the Welfare Reform and Pensions Act 1999; and
“the Welfare Reform Order” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 F74.

PART I ENACTMENTS CORRESPONDING TO PRIMARY LEGISLATION APPLICABLE TO GREAT BRITAIN

Enactment applying in Great Britain	Corresponding enactment applying in Northern Ireland	Relevant Northern Ireland amendment
National Insurance Act 1965	National Insurance Act (Northern Ireland) 1996 F75
Section 3	Section 3
Employment and Training Act 1973	Employment and Training Act (Northern Ireland) 1950 F76
Section 2(2)	Section 1	Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 F77 and Article 5 of the Industrial Training (Northern Ireland) Order 1990 F78.
Social Security Act 1975 F79	Social Security (Northern Ireland) Act 1975 F80
Section 4	Section 4
Section 5(3)	Section 5(3) F81
Section 7	Section 7
Section 8	Section 8
Section 39(4)	Section 39(4)
Section 130(2)	Section 125(2) F82
Social Security Pensions Act 1975	Social Security Pensions (Northern Ireland) Order 1975
Section 3(1)	Article 5(1)
Section 6(1)(a)	Article 8(1)(a)
Companies Act 1985 F83	Companies (Northern Ireland) Order 1986 F84
Section 718	Article 667	Amended by paragraph 8 of Schedule 8 to S.R. 1997 No. 251.
Section 735 (definition of “company”)	Article 3(1)
Social Security Act 1986	Social Security (Northern Ireland) Order 1986 F85
Section 7	Article 9 F86
Children Act 1999	Children (Northern Ireland) Order 1995
Part X	Part XI
Section 71(13) (definition of “nanny”)	Article 119(6)
Section 105(1) (definition of “relative”)	Article 2(2)
Social Security Contributions and Benefits Act 1992	Social Security Contributions and Benefits (Northern Ireland) Act 1992 F87
Section 1(6)	Section 1(6)	Paragraph 38(3) of Schedule 6 to the 1998 Order and paragraph 2 of Schedule 3 to the Transfer Order.
Section 2(1) and (2)	Section 2(1) and (2)
Section 3	Section 3	Articles 45 and 46 of the 1998 Order and paragraph 4 of Schedule 3 to the Transfer Order.
Section 4(1) and (4)	Section 4(1) and (4)	Subsection (4) was substituted by Article 47(1) of the 1998 Order.
Section 5(1)	Section 5(1)	Substituted by paragraph 1 of Part I of Schedule 10 to the Welfare Reform Act.
Section 6	Section 6	Substituted by paragraph 2 of Part I of Schedule 10 to the Welfare Reform Act and amended by section 81(3) of the 2000 Act.
Section 6A	Section 6A F88
Section 8(1) and (2)	Section 8(1) and (2)	Section 8 was substituted by paragraph 4 of Part I of Schedule 10 to the Welfare Reform Act.
Section 9	Section 9	Substituted by paragraph 5 of Part I of Schedule 10 to the Welfare Reform Act.
Section 10	Section 10	Substituted by section 78(2) of the 2000 Act.
Section 10ZA	Section 10ZA F89
Section 10A	Section 10A F90	Paragraph 12 of Schedule 3 to the Transfer Order and section 78 of the Welfare Reform Act.
Section 11	Section 11	Paragraph 13 of Schedule 3 to Transfer Order and article 3 of S.I. 2001/477.
Section 12	Section 12	Paragraph 14 of Schedule 3, and paragraph 1 of Schedule 8 to the Transfer Order.
Section 13	Section 13	Paragraph 15 of Schedule 3 to the Transfer Order and article 4 of S.I. 2001/477.
Section 14(1)	Section 14(1)
Section 15	Section 15	Article 4 of S.I. 2000/755 and article 5 of S.I. 2001/477.
Section 16	Section 16	Paragraph 6 of Schedule 1 to the Transfer Order.
Section 17	Section 17	Paragraph 7 of Schedule 1, paragraph 17 of Schedule 3 and Schedule 9 to the Transfer Order.
Section 18	Section 18	Paragraph 8 of Schedule 1, paragraph 18 of Schedule 3 to the Transfer Order, article 4 of S.I. 2000/755 and article 5 of S.I. 2001/477.
Section 19(1), (2) and (4)	Section 19(1), (2) and (4) respectively
Section 19A	Section 19A F91	Paragraph 20 of Schedule 3 and paragraph 2 of Schedule 8 to the Transfer Order.
Section 20(1)	Section 20(1)	Paragraph 2(2) of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 F92, Schedule 3 to the Jobseekers (Northern Ireland) Order 1995 F93, paragraph 18(1) of Schedule 2 to the Pensions (Northern Ireland) Order 1995 F94 and paragraph 2(2) of Schedule 8, paragraph 5(2) of Schedule 9 and Part V of Schedule 10 to the Welfare Reform Order.
Section 112	Section 112	Schedule 1 to the Employment Rights (Northern Ireland) Order 1996 F95 and paragraph 21 of Schedule 3 to the Transfer Order.
Section 122(1) (definition of “pensionable age”)	Section 121(1) (definition of “pensionable age”)	Paragraph 9 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.
Section 151(6)	Section147(6)	Paragraph 10 of Schedule 1 to the Transfer Order.
Section 164(9)(b)	Section 160(9)(b)	Paragraph 14(2) of Schedule 1 to the Transfer Order.
Schedule 1	Schedule 1
Paragraph 1(1)	Paragraph 1(1)
Paragraph 1(7)	Paragraph 1(7)
Paragraph 1(8)	Paragraph 1(8)
Paragraph 3(1)	Paragraph 3(1)	Paragraph 58(5) of Schedule 6 to the 1998 Order.
Paragraph 3B	Paragraph 3B F96
Paragraph 6(3) and (4A)	Paragraph 6(3) and (4A) F97	Amended by paragraph 3 of Schedule 8 to the Transfer Order.
Schedule 2	Schedule 2 F98
Social Security Administration Act 1992	Social Security Administration (Northern Ireland) Act 1992 F99
Section 17	Section 15
Section 18	Section 16
Section 73	Section 71	Paragraph 32 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995.
Section 162(5)	Section 142(5)	Article 4(1) of the Social Security (Contributions) (Northern Ireland) Order 1994 F100, Article 61(2) of the 1998 Order, paragraph 9(2) of Part III of Schedule 10 to the Welfare Reform Act and section 78(7) of the 2000 Act.
Section 179	Section 155	Paragraph 48 of Schedule 2 to the Jobseekers (Northern Ireland) Order 1995, paragraph 84 of Schedule 6 to the 1998 Order and paragraph 5 of Schedule 1 to the Tax Credits Act 1999 F101.
Trade Union and Labour Relations (Consolidation) Act 1992	Employment Rights (Northern Ireland) Order 1996. F102
Section 189	Article 217	Regulation 10 of S.R. 1999 No. 432.
Pension Schemes Act 1993	Pension Schemes (Northern Ireland) Act 1993. F103
Section 8(1)	Section 4(1)	Article 133(2) of, and paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 37(a) of Schedule 1 to the Transfer Order.
Section 9(2)	Section 5(2)	Article 133(3) of the Pensions (Northern Ireland) Order 1995.
Section 9(3)	Section 5(3)	Article 133(4) of, and paragraph 17 of Schedule 3 to the Pensions (Northern Ireland) Order 1995, and paragraph 38(3) of Schedule 3 to the Transfer Order.
Section 41(1) to (1B)	Section 37(1) to (1B)	Subsection (1) was amended by paragraph 95 of Schedule 6 to the 1998 Order and further amended by paragraph 6(2), and subsections (1A) and (1B) were substituted by paragraph 6(3), of Part II of Schedule 10 to the Welfare Reform Act.
Section 42A(1) to (2A)	Section 38A(1) to (2A)	Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995, subsections (1) to (2A) were substituted by paragraph 96 of Schedule 6 to the 1998 Order and subsections (2) and (2A) were further substituted by paragraph 7(3) of Part I of Schedule 10 to the Welfare Reform Act.
Section 43	Section 39	Paragraph 34 of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and paragraph 54 of Schedule 1 to the Transfer Order.
Section 44(1)	Section 40(1)	Article 160(a) of the Pensions (Northern Ireland) Order 1995 and paragraph 55(2) and (3) of Schedule 1 to the Transfer Order.
Section 55(2)	Section 51(2)	Substituted by Article 138 of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 7(2) of Schedule 2 to the Welfare Reform Act.
Jobseekers Act 1995	Jobseekers (Northern Ireland) Order 1995
Section 2(1)(a)	Article 4(1)(a)
Social Security Contributions (Transfer of Functions, etc.) Act 1999	The Transfer Order
Section 8(1)(a) and (k)(ii)	Article 7(1)(a) and (k)(ii)

PART II ENACTMENTS CORRESPONDING TO SUBORDINATE LEGISLATION APPLICABLE TO GREAT BRITAIN

Annotations:

Amendments (Textual)

F104

S.R. & O. (N.I.) 1962 No. 65.

F105

S.I. 1973/693.

F106

S.R. & O. (N.I.) 1973 No. 146.

F107

S.R. 1975 No. 319.

F108

S.R. 1978 No. 401.

F109

S.R. 1988 No. 142.

F110

S.R. 1990 No. 90.

F111

S.R. 1994 No. 271.

F607

Sch. 7 Pt. II entry omitted (6.10.2014) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(10)(a)

F608

Sch. 7 Pt. II entry omitted (6.10.2014) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(10)(b)

F112

S.R. 1995 No. 293.

F113

Revoked by regulation 59 of, and Schedule 3 to S.R. 1999 No. 162 Article 4 of S.R. 1999 No. 371 contains relevant savings.

F114

S.R. 1996 No. 188.

F115

S.R. 1996 No. 30.

F493

Words in Sch. 7 Pt. II substituted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 26(c)

F494

Words in Sch. 7 Pt. II substituted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 31

F116

S.R. 2001 No. 102.

Subordinate legislation applying in Great Britain	Subordinate legislation applying in Northern Ireland	Relevant amendment to the Northern Ireland provision
National Insurance (Contributions) Regulations 1969	National Insurance (Contributions) Regulations (Northern Ireland) 1962 F104	S.R. & O. (N.I.) 1963 No. 59 and 1970 No. 295.
Regulation 9(3) and (4A)	Regulation 10(3) and (4A) respectively
National Insurance (Married Women) Regulations 1973 F105—	National Insurance (Married Women) Regulations (Northern Ireland) 1973 F106
Regulation 2(1)(a)	Regulation 2(1)(a)
Regulation 2(2)	Regulation 2(2)
Regulation 3(1)(a)	Regulation 3(1)(a)
Regulation 3(2)	Regulation 3(2)
Regulation 4(2)	Regulation 4(2)
Regulation 16	Regulation 16
Social Security (Contributions) Regulations 1975	Social Security (Contributions) Regulations (Northern Ireland) 1975 F107
Regulation 91	Regulation 89
Regulation 94	Regulation 92
Social Security (Categorisation of Earners) Regulations 1978	Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 F108
Schedule 3	Schedule 3	Regulation 4 of S.R. 1984 No. 81, regulation 3 of S.R. 1990 No. 339, regulation 4 of S.R. 1994 No. 92 and regulation 4 of S.R. 1998 No. 250. See also S.R. 1999 No. 2.
Social Security (Payments on account, Overpayments and Recovery) Regulations 1988	Social Security (Payments on account, Overpayments and Recovery) Regulations (Northern Ireland) 1988. F109
Regulation 13	Regulation 13	Regulation 15(3) of S.R. 1996 No. 289 and regulation 11 of S.I. 1999/2573.
Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990	Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations (Northern Ireland) 1990 F110.
Regulation 2	Regulation 2
Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations 1994	Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations (Northern Ireland) 1994 F111.
Regulation 3	Regulation 3
Regulation 4	Regulation 4
F607. . .	F608. . .
Article 2	Article 2
Social Security (Adjudication) Regulations 1995	Social Security (Adjudication) Regulations (Northern Ireland) 1995 F112
Regulation 13	Regulation 13 F113
Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996	Social Security (Additional Pension) (Contributions Paid in Error) Regulations (Northern Ireland) 1996 F114
Regulation 3	Regulation 3
Employer’s Contributions Re-imbursement Regulations 1996	Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996 F115
Regulations 5, 6 and 8	Regulations 5, 6 and 8 respectively
F493Education (Student Loans) (Repayment) Regulations 2009	F494Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009
Regulation 39(1)	Regulation 39(1)
Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001	Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 F116
Regulation 4	Regulation 4
Regulation 9	Regulation 9

SCHEDULE 8 REVOCATIONS

Regulation 157

PART I REVOCATIONS APPLICABLE TO GREAT BRITAIN OR TO THE UNITED KINGDOM

Column (1)	Column (2)	Column (3)
Regulations revoked	References	Extent of revocation
The Social Security (Contributions) Regulation 1979	S.I. 1979/591	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1980	S.I. 1980/1975	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1981	S.I. 1981/82	The whole of the Regulations
The Social Security (Contributions) (Mariners) Amendment Regulations 1982	S.I. 1982/206	The whole of the Regulations
The Contracting-out (Recovery of Class 1 Contributions) Regulations 1982	S.I. 1982/1033	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1982	S.I. 1982/1573	The whole of the Regulations
The Social Security and Statutory Sick Pay (Oil and Gas (Enterprise) Act 1982) (Consequential) Regulations 1982	S.I. 1982/1738	Regulation 4
The Social Security (Contributions) Amendment (No. 2) Regulations 1982	S.I. 1982/1739	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1983	S.I. 1983/10	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1983	S.I. 1983/53	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1983	S.I. 1983/73	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1983	S.I. 1983/395	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1983	S.I. 1983/496	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1983	S.I. 1983/1689	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1984	S.I. 1984/77	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1984	S.I. 1984/146	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1984	S.I. 1984/1756	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1985	S.I. 1985/143	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1985	S.I. 1985/396	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1985	S.I. 1985/397	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1985	S.I. 1985/398	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1985	S.I. 1985/399	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1985	S.I. 1985/400	The whole of the Regulations
The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations 1985	S.I. 1985/1398	Regulations 2, 4, 5 and 6
The Social Security (Contributions) Amendment (No. 6) Regulations 1985	S.I. 1985/1726	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1986	S.I. 1986/198	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1986	S.I. 1986/485	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1987	S.I. 1987/413	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1987	S.I. 1987/1590	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1987	S.I. 1987/2111	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1988	S.I. 1988/299	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1988	S.I. 1988/674	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1988	S.I. 1988/860	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1988	S.I. 1988/992	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1989	S.I. 1989/345	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1989	S.I. 1989/571	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1989	S.I. 1989/572	The whole of the Regulations
The Social Security (Contributions) (Transitional and Consequential Provisions) Regulations 1989	S.I. 1989/1677	The whole of the Regulations
The Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990	S.I. 1990/536	Regulation 4
The Social Security (Contributions) Amendment Regulations 1990	S.I. 1990/604	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1990	S.I. 1990/605	The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 1990	S.I. 1990/906	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1990	S.I. 1990/1779	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1990	S.I. 1990/1935	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1991	S.I. 1991/504	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1991	S.I. 1991/639	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1991	S.I. 1991/640	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1991	S.I. 1991/1632	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1991	S.I. 1991/1935	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1991	S.I. 1991/2505	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1992	S.I. 1992/97	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1992	S.I. 1992/318	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1992	S.I. 1992/667	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1992	S.I. 1992/668	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1992	S.I. 1992/669	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1992	S.I. 1992/1440	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1993	S.I. 1993/260	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1993	S.I. 1993/281	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1993	S.I. 1993/282	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1993	S.I. 1993/583	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1993	S.I. 1993/821	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1993	S.I. 1993/2094	The whole of the Regulations
The Social Security (Miscellaneous Amendments) Regulations 1993	S.I. 1993/2736	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 7) Regulations 1993	S.I. 1993/2925	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1994	S.I. 1994/563	The whole of the Regulations
The Social Security (Contributions) (Miscellaneous Amendments) Regulations 1994	S.I. 1994/667	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1994	S.I. 1994/1553	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1994	S.I. 1994/2194	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1994	S.I. 1994/2299	The whole of the Regulations
The Statutory Sick Pay Percentage Threshold Order 1995	S.I. 1995/512	Article 6(3)
The Social Security (Contributions) Amendment Regulations 1995	S.I. 1995/514	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1995	S.I. 1995/714	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1995	S.I. 1995/730	The whole of the Regulations
The Social Security (Incapacity Benefit) (Consequential and Transitional Amendments and Savings) Regulations 1995	S.I. 1995/829	Regulation 13
The Social Security (Contributions) Amendment (No. 4) Regulations 1995	S.I. 1995/1003	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1995	S.I. 1995/1570	The whole of the Regulations
The Employer’s Contributions Reimbursement Regulations 1996	S.I. 1996/195	Regulation 13
The Social Security (Contributions) Amendment Regulations 1996	S.I. 1996/486	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1996	S.I. 1996/663	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1996	S.I. 1996/700	The whole of the Regulations
The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1996	S.I. 1996/777	Regulation 5
The Social Security (Contributions) Amendment (No. 4) Regulations 1996	S.I. 1996/1047	The whole of the Regulations
The Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996	S.I. 1996/1245	Regulation 4
The Social Security (Credits and Contributions) (Jobseeker’s Allowance Consequential and Miscellaneous Amendments) Regulations 1996	S.I. 1996/2367	Regulation 3
The Social Security (Contributions) Amendment (No. 5) Regulations 1996	S.I. 1996/2407	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1996	S.I. 1996/3031	The whole of the Regulations
The Social Security (Contributions) Amendments Regulations 1997	S.I. 1997/545	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1997	S.I. 1997/575	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1997	S.I. 1997/820	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1997	S.I. 1997/1045	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1998	S.I. 1998/523	The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 1998	S.I. 1998/524	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1998	S.I. 1998/680	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1998	S.I. 1998/2211	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1998	S.I. 1998/2320	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1998	S.I. 1998/2894	The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 1999	S.I. 1999/361	The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1999	S.I. 1999/561	The whole of the Regulations
The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999	S.I. 1999/567	Regulations 2 to 6 and 8 to 11
The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations 1999	S.I. 1999/568	Regulations 2 to 12 and 14 to 19
The Social Security (Contributions) Amendment (No. 2) Regulations 1999	S.I. 1999/827	The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1999	S.I. 1999/975	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations 1999	S.I. 1999/1965	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations 1999	S.I. 1999/2736	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations 2000	S.I. 2000/175	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations 2000	S.I. 2000/723	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations 2000	S.I. 2000/736	The whole of the Regulations
The Social Security Contributions (Notional Payment of Primary Class 1 Contribution) Regulations 2000	S.I. 2000/747	Regulations 7 to 9
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2000	S.I. 2000/760	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations 2000	S.I. 2000/761	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations 2000	S.I. 2000/1149	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations 2000	S.I. 2000/2084	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 7) Regulations 2000	S.I. 2000/2077	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 8) Regulations 2000	S.I. 2000/2207	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 9) Regulations 2000	S.I. 2000/2343	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 10) Regulations 2000	S.I. 2000/2744	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations 2001	S.I. 2001/45	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations 2001	S.I. 2001/313	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations 2001	S.I. 2001/596	The whole of the Regulations
The Social Security (Crediting and Treatment of National Insurance Contributions) Regulations 2001	S.I. 2001/769	Regulation 11

PART II REVOCATIONS APPLICABLE TO NORTHERN IRELAND

Column (1)	Column (2)	Column (3)
Regulations revoked	References	Extent of revocation
The Social Security (Contributions) Regulations (Northern Ireland) 1979	S.R. 1979 No. 186	The whole of the Regulations
The Social Security (Contributions Re-rating) Consequential Amendment Regulations (Northern Ireland) 1980	S.R. 1980 No. 93	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1980	S.R. 1980 No. 463	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1981	S.R. 1981 No. 30	The whole of the Regulations
The Social Security (Contributions) (Mariners) (Amendment) Regulations (Northern Ireland) 1982	S.R. 1982 No. 69	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1982	S.R. 1982 No. 375	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1982	S.R. 1982 No. 408	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1983	S.R. 1983 No. 8	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1983	S.R. 1983 No. 9	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1983	S.R. 1983 No. 64	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1983	S.R. 1983 No. 70	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1983	S.R. 1983 No. 412	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1984	S.R. 1984 No. 43	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1984	S.R. 1984 No. 46	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1984	S.R. 1984 No. 403	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1985	S.R. 1985 No. 25	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1985	S.R. 1985 No. 59	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1985	S.R. 1985 No. 61	The whole of the Regulations
The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations (Northern Ireland) 1985	S.R. 1985 No. 260	Regulations 2, 4, 5 and 6
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1985	S.R. 1985 No. 334	The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1986	S.R. 1986 No. 45	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1986	S.R. 1986 No. 71	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1987	S.R. 1987 No. 143	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1987	S.R. 1987 No. 348	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1987	S.R. 1987 No. 468	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1988	S.R. 1988 No. 121	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1988	S.R. 1988 No. 204	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1989	S.R. 1989 No. 70	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1989	S.R. 1989 No. 104	The whole of the Regulations
The Social Security (Contributions) (Transitional and Consequential Provisions) Regulations (Northern Ireland) 1989	S.R. 1989 No. 384	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1990	S.R. 1990 No. 97	The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations (Northern Ireland) 1990	S.R. 1990 No. 101	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1990	S.R. 1990 No. 110	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1990	S.R. 1990 No. 320	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1990	S.R. 1990 No. 350	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1991	S.R. 1991 No. 68	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1991	S.R. 1991 No. 106	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1991	S.R. 1991 No. 310	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1991	S.R. 1991 No. 404	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1991	S.R. 1991 No. 490	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1992	S.R. 1992 No. 41	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1992	S.R. 1992 No. 126	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1992	S.R. 1992 No. 127	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1992	S.R. 1992 No. 138	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1993	S.R. 1993 No. 59	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1993	S.R. 1993 No. 71	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1993	S.R. 1993 No. 114	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1993	S.R. 1993 No. 130	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1993	S.R. 1993 No. 368	The whole of the Regulations
The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1993	S.R. 1993 No. 437	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 7) Regulations (Northern Ireland) 1993	S.R. 1993 No. 463	The whole of the Regulations
The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994	S.R. 1994 No. 94	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1994	S.R. 1994 No. 219	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1994	S.R. 1994 No. 328	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1994	S.R. 1994 No. 343	The whole of the Regulations
The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995	S.R. 1995 No. 69	Article 6(3)
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1995	S.R. 1995 No. 61	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1995	S.R. 1995 No. 88	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1995	S.R. 1995 No. 91	The whole of the Regulations
The Social Security (Incapacity Benefit) (Consequential and Transitional Amendments and Savings) Regulations (Northern Ireland) 1995	S.R. 1995 No. 150	Regulation 13
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1995	S.R. 1995 No. 257	The whole of the Regulations
The Employer’s Contributions Reimbursement Regulations (Northern Ireland) 1996	S.R. 1996 No. 30	Regulation 13
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1996	S.R. 1996 No. 58	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1996	S.R. 1996 No. 79	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1996	S.R. 1996 No. 89	The whole of the Regulations
The Social Security (Contributions) Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1996	S.R. 1996 No. 108	Regulation 2
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1996	S.R. 1996 No. 152	The whole of the Regulations
The Social Security (Additional Pension) (Contributions Paid in Error) Regulations (Northern Ireland) 1996	S.R. 1996 No. 188	Regulation 4
The Social Security (Credits and Contributions) (Jobseeker’s Allowance Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 1996	S.R. 1996 No. 430	Regulation 3
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1996	S.R. 1996 No. 433	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1996	S.R. 1996 No. 566	The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1997	S.R. 1997 No. 100	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1997	S.R. 1997 No. 163	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1997	S.R. 1997 No. 180	The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations (Northern Ireland) 1998	S.R. 1998 No. 71	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1998	S.R. 1998 No. 103	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1998	S.R. 1998 No. 317	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1998	S.R. 1998 No. 416	The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations (Northern Ireland) 1999	S.R. 1999 No. 64	The whole of the Regulations
The Social Security (Contributions) Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1999	S.R. 1999 No. 117	Regulations 2 to 10
The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations (Northern Ireland) 1999	S.R. 1999 No. 118	Regulations 3 to 13 and 15 to 21
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1999	S.R. 1999 No. 119	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1999	S.R. 1999 No. 151	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1999	S.R. 1999 No. 171	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 1999	S.I. 1999/1966	The whole of the Regulations
The Social Security (Contributions) (Amendment) (Northern Ireland) Regulations 2000	S.I. 2000/176	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2000	S.I. 2000/346	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) (Northern Ireland) Regulations 2000	S.I. 2000/737	The whole of the Regulations
The Social Security Contributions (Notional Payment of Primary Class 1 Contribution) (Northern Ireland) Regulations 2000	S.I. 2000/748	Regulations 7 to 9
The Social Security (Contributions) (Re-rating) Consequential Amendment (Northern Ireland) Regulations 2000	S.I. 2000/757	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000	S.I. 2000/758	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) (Northern Ireland) Regulations 2000	S.I. 2000/1150	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) (Northern Ireland) Regulations 2000	S.I. 2000/2086	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 7) (Northern Ireland) Regulations 2000	S.I. 2000/2078	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 8) (Northern Ireland) Regulations 2000	S.I. 2000/2208	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 9) (Northern Ireland) Regulations 2000	S.I. 2000/2344	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 10) (Northern Ireland) Regulations 2000	S.I. 2000/2743	The whole of the Regulations
The Social Security (Contributions) (Amendment) (Northern Ireland) Regulations 2001	S.I. 2001/46	The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001	S.I. 2001/314	The whole of the Regulations
The Social Security (Crediting and Treatment of National Insurance Contributions) Regulations (Northern Ireland) 2001	S.R. 2001 No. 102	Regulation 10