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The Social Security (Contributions) Regulations 2001

Changes over time for: The Social Security (Contributions) Regulations 2001 (Schedules only)

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Version Superseded: 01/12/2023

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Point in time view as at 19/11/2023.

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Preamble

SCHEDULE 1U.K. PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

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.

Textual Amendments

PART IU.K. POWERS EXERCISED BY THE TREASURY

Column (1)Column (2)
Enabling powerRelevant 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) F8Paragraph 3 of Schedule 9 to the Welfare Reform Act.
Section 10(9) F9
Section 10A(7) F10Paragraph 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) F11Paragraph 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 117Paragraph 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 118Paragraph 24 of Schedule 3 to the Transfer Act.
Section 119Paragraph 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 120Paragraph 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) F18Paragraph 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 11Paragraph 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) F23Paragraph 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 117Paragraph 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 118Paragraph 24 of Schedule 3 to the Transfer Order.
Section 119Paragraph 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) F26Paragraph 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) F32Paragraph 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 10Paragraph 19 of Schedule 21 to the Friendly Societies Act 1992 and paragraph 40 of Schedule 3 to the Transfer Order. F34

Textual Amendments

F8Section 6A was inserted by paragraph 3 of Schedule 9 to the Welfare Reform Act.

F9Section 10 was substituted by section 74(2) of the 2000 Act.

F10Section 10A was inserted by section 53 of the 1998 Act.

F11Section 19A was inserted by section 54 of 1998 Act.

F13Section 122(1) is cited because of the meaning ascribed to “prescribe”.

F14Paragraph 7A was inserted by section 56(2) of the 1998 Act.

F15Paragraph 7B was inserted by section 57 of the 1998 Act.

F16Paragraph 8(1)(ca) was inserted by paragraph 77(4) of the 2000 Act.

F17Paragraph 8(1)(ia) was inserted by paragraph 77(15) of Schedule 7 to the 1998 Act.

F18Paragraph 8(1A) was inserted by paragraph 39(3) of Schedule 3 to the Transfer Act.

F21Section 6A was inserted by paragraph 3 of Schedule 10 to the Welfare Reform Act.

F22Section 10 was substituted by section 78(2) of the 2000 Act.

F23Section 10A was inserted by Article 50 of the 1998 Order.

F241995/2705 (N.I. 15).

F25Section 121(1) is cited because of the meaning ascribed to “prescribe”.

F26Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.

F28Paragraph 7A was inserted by Article 53(2) of the 1998 Order.

F29Paragraph 7B was inserted by Article 54 of the 1998 Order.

F30Paragraph 8(1)(ca) was inserted by section 81(4) of the 2000 Act.

F31Paragraph 8(1)(ia) was inserted by paragraph 58(15) of Schedule 6 to the 1998 Order.

F33Paragraph 8(1A) was inserted by paragraph 38(3) of Schedule 3 to the Transfer Order.

PART IIU.K. POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE

Column (1)Column (2)
Enabling powerRelevant 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 18Paragraph 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 4Paragraph 16 of Schedule 1, and paragraph 33 of Schedule 3 to the Transfer Order.
Paragraph 5Paragraph 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 F43Paragraph 33 of Schedule 3 to the Transfer Order.
Paragraph 6Paragraph 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 107Article 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)

Textual Amendments

F35Section 122(1) is cited because of the meaning ascribed to “prescribe”.

F36Paragraph 3B was inserted by section 77(2) of the 2000 Act.

F37Paragraph 5A was inserted by paragraph 77(7) of Schedule 7 to the 1998 Act.

F38Paragraph 7BA was inserted by section 76(5) of the 2000 Act.

F40Section 191 is cited because of the meaning ascribed to “prescribe”.

F41Section 121(1) is cited because of the meaning ascribed to “prescribe”.

F42Paragraph 3B was inserted by section 81(2) of the 2000 Act.

F43Paragraph 5A was inserted by paragraph 58(7) of Schedule 6 to the 1998 Order.

F44Paragraph 7BA was inserted by section 80(5) of the 2000 Act.

F47Section 167(1) is cited because of the meaning ascribed to “prescribe”.

Regulation 24

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

Calculation of earningsU.K.

1.  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 3U.K.

2.—(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 schemeU.K.

3.  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 [F49237 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.

Textual Amendments

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 3U.K.

4.  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.

The amount shall be reduced by the amount or value, or, if variable, the least amount or value, of the consideration for which the asset may be so acquired.

Readily convertible assetsU.K.

5.—(1) The amount of earnings which is comprised in—

(a)any payment by way of the conferment of a beneficial interest in any asset falling within Part III of Schedule 3;

(b)any payment by way of the conferment of a beneficial interest in any asset falling within Part IV of Schedule 3 which is a readily convertible asset;

(c)any payment by way of—

(i)a voucher, stamp or similar document falling within paragraph 12 of Part IV of that Schedule where the asset for which it is capable of being converted is a readily convertible asset;

(ii)a non-cash voucher not falling within Part V (whether or not also falling within paragraph 12 of Part IV of that Schedule) which is capable of being exchanged for a readily convertible asset;

and which is to be taken into account in computing a person’s earnings, shall be calculated in accordance with sub-paragraph (2) to (5).

(2) In the case of an asset falling within paragraph 1 of Part III of Schedule 3 the amount is the best estimate which can reasonably be made of [F50the amount of general earnings] in respect of the provision of the asset.

(3) In the case of an asset falling within paragraph 2 of Part III of Schedule 3, the amount is the best estimate that can reasonably be made of [F50the amount of general earnings] in respect of the enhancement of its value.

(4) In the case of a voucher, stamp or similar document falling within—

(a)sub-paragraph(1)(c); or

(b)paragraph 3 of Part III of Schedule 3,

the amount is the best estimate that can reasonably be made of [F50the amount of general earnings] in respect of the provision of any asset for which the voucher is capable of being exchanged.

(5) In the case of an asset falling within sub-paragraph(1)(b), the amount is the best estimate that can reasonably be made of [F50the amount of general earnings] in respect of the provision of the asset.

Textual Amendments

Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchersU.K.

6.  The amount of earnings comprised in any payment by way of the conferment of a beneficial interest in—

(a)an asset which—

(i)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 securitiesU.K.

[F517.—(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).]

Textual Amendments

F51Sch. 2 para. 7 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), 5

Convertible interest in sharesU.K.

F528.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Assignment or release of right to acquire shares where neither right nor shares readily convertibleU.K.

F529.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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

F5210.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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

[F5311.—(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.]

Textual Amendments

[F54Exercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposesU.K.

11A.—(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 [F55or 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.]

Textual Amendments

Interpretation of paragraphs 9, 10 and 11U.K.

F5612.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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 peopleU.K.

F5713.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Valuation of non-cash vouchersU.K.

14.—(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).

[F58(1A) 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 [F59qualifications].

[F60(3) 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.]

[F61(4) The valuation of qualifying childcare vouchers is determined in accordance with paragraph 7 of Part 5 of Schedule 3.]

Textual Amendments

F60Sch. 2 para. 14(3) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 39

[F62Valuation of non-cash vouchers provided under optional remuneration arrangementsU.K.

14A.—(1) This paragraph applies for calculating the amount of earnings comprised in any payment by way of a non-cash voucher which falls to be taken into account in calculating an employed earner’s earnings, if this is made pursuant to optional remuneration arrangements.

(2) The amount of earnings is the relevant amount.

(3) To find the relevant amount, first determine which (if any) is the greater of—

(a)the chargeable expense (without taking account of the qualification in paragraph 14(3)); or

(b)the amount foregone.

(4) If the amount in sub-paragraph (3)(a) is greater than or equal to the amount foregone, the “relevant amount” is the chargeable expense (taking account of the qualification in paragraph 14(3)).

(5) Otherwise, “the relevant amount” is the difference between—

(a)the amount foregone; and

(b)any part of the chargeable expense that the employed earner makes good to the person incurring it.

(6) For the purposes of sub-paragraphs (3) to (5), assume that the amount in sub-paragraph (3)(a) is zero if the condition in sub-paragraph (7) is met.

(7) The condition is that the payment would be exempt from income tax but for section 228A(1) of ITEPA 2003.

(8) In this paragraph—

(a)“chargeable expense” has the meaning given in paragraph 14; and

(b)“amount foregone” means the amount foregone with respect to the benefit of the non-cash voucher for the purposes of the benefits code as mentioned in section 69B of ITEPA 2003.

(9) Where a payment by way of a non-cash voucher is made partly pursuant to optional remuneration arrangements and partly otherwise than pursuant to such arrangements, these Regulations are to apply with any modifications (including provision for just and reasonable apportionments) that may be required for ensuring that it is treated—

(a)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.]

Textual Amendments

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

15.—(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.

Regulation 26

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

PART IU.K. INTRODUCTORY

IntroductionU.K.

1.—(1) This Schedule contains provisions about payments which are to be disregarded in the calculation of earnings for the purposes of earnings-related contributions.U.K.

(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 [F63incentives by way of securities] specified in Part IX; and

(e)the miscellaneous payments specified in Part X.

Textual Amendments

InterpretationU.K.

2.—(1) In this Schedule, unless the context otherwise requires—

(a)a reference to a numbered Part is a reference to the Part of this Schedule which bears that number;

(b)a reference in a Part, to a numbered paragraph is a reference to the paragraph of that Part which bears that number; and.

(c)a reference in a paragraph to a lettered or numbered sub-paragraph is a reference to the sub-paragraph of that paragraph which bears that letter or number.

PART IIU.K. PAYMENTS IN KIND

Certain payments in kind to be disregardedU.K.

1.  A payment in kind, or by way of the provision of services, board and lodging or other facilities is to be disregarded in the calculation of earnings.

This is subject to the paragraph 2 and also to any provision about a payment in kind of a particular description or in particular circumstances in any other Part of this Schedule.

Payments by way of assets not to be disregardedU.K.

2.  Payments falling within paragraph 1 do not include any payment by way of—

(a)the conferment of any beneficial interest in—

(i)any asset mentioned in Part III or Part IV,

[F64(ii)any contract of long-term insurance which falls within paragraph I, III or VI of Part II of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001;]

(b)a non-cash voucher not of a description mentioned in Part V or to which paragraph 4 of Part X applies.

(2) Sub-paragraph (1)(a)(i) is subject to the qualification that an asset, which falls within either Part III or Part IV, shall nevertherless be disregarded under paragraph 1 [F65if no liability to income tax arises by virtue of section 323 of ITEPA 2003 (long service awards)].

(3) For the purposes of sub-paragraph (1)(a)(ii), if the [F66contract—

(a)falls within Part II of Schedule 1 to the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 and Part I of that Schedule; or

(b)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.]

Textual Amendments

PART IIIU.K. PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

[F671.  A readily convertible asset within the meaning of section 702 of ITEPA 2003.]U.K.

Textual Amendments

[F672.  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.]U.K.

Textual Amendments

3.  Any voucher, stamp or similar document—U.K.

(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 IVU.K. PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

[F68 SecuritiesU.K.

1.  Securities.]

Textual Amendments

Here “company” includes—

(a)any body corporate constituted under the law of, or of any part of, the United Kingdom or of any other country or territory and also any unincorporated body constituted under the law of a country or territory outside the United Kingdom; and

(b)any body incorporated under the law of, or of any part of, the United Kingdom relating to a building society within the meaning of section119(1) of the Building Societies Act 1986 F69 or an industrial and provident society registered, or deemed to be registered, under the Industrial and Provident Societies Act 1965 F70 or the Industrial and Provident Societies Act (Northern Ireland) 1969 F71.

Textual Amendments

Certain debentures and other securities for loansU.K.

F722.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Loans stocks of public and local authoritiesU.K.

F723.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Warrants etc for loan stock and debenturesU.K.

F724.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Units in collective investment schemesU.K.

F725.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Options to acquire assets, currency, precious metals or other optionsU.K.

6.  Options to acquire, or dispose of—

(a)currency of the United Kingdom or any other country or territory;

(b)gold, silver, palladium or platinum;

(c)an asset falling within any other paragraph of this Part of this Schedule;

(d)an option to acquire, or dispose of, an asset falling within sub-paragraph (a), (b) or (c).

Contracts for futuresU.K.

F737.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Contracts for differences or to secure profit by reference to movements of indicesU.K.

F738.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Alcoholic liquor on which duty has not been paidU.K.

9.  Any alcoholic liquor, within the meaning of section 1 of the Alcoholic Liquor Duties Act 1979 F74 in respect of which no duty has been paid under that Act.

Textual Amendments

F741979 c. 4. Section 1 was amended by article 5 of S.I. 1979/241, section 1(5) of the Finance Act 1984 (c. 43), paragraph 1 of Part II of Schedule 1 and Part I of Schedule 14 to the Finance Act 1988 (c. 39) and section 3(1) and (3) of the Finance Act 1993 (c. 34).

GemstonesU.K.

10.  Any gemstone, including stones such as diamond, emerald, ruby, sapphire, amethyst, jade, opal or topaz and organic gemstones such as amber or pearl, whether cut or uncut and whether or not having an industrial use.

Certificates etc. conferring rights in respect of assetsU.K.

11.  Certificates or other instruments which confer—

(a)property rights in respect of any asset falling within paragraphs [F751], 9 or 10;

(b)any right to acquire, dispose of, underwrite or convert an asset, being a right to which the holder would be entitled if he held any such asset to which the certificate or instrument relates; or

(c)a contractual right, other than an option, to acquire any such asset otherwise than by subscription.

Textual Amendments

VouchersU.K.

12.  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 any other paragraph of this Part.

PART VU.K. CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND

1.—(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 [F769].U.K.

[F77(2) A non-cash voucher may also be disregarded—

(a)by virtue of paragraph 7D of Part VIII (car fuel); F78...

[F79(aa)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 [F80incidental overnight expenses]).]

Textual Amendments

F80 Words in sch. 3 Pt. 05 para. 1(2)(b) 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(3)(a)

2.  A non-cash voucher which is not treated as [F81general earnings] from employment for the purposes of [F82section 86 of ITEPA 2003 (transport vouchers under pre-26th March arrangements).]U.K.

Textual Amendments

[F83This paragraph only applies in the case of an employee who is in lower paid employment, within the meaning of section 217 of ITEPA 2003]

Textual Amendments

[F843.  A non-cash voucher exempted from liability to income tax under Chapter 4 of Part 3 by virtue of sections 266(1)(a) or 269 of ITEPA 2003 (exemptions: non-cash vouchers and credit-tokens).]U.K.

Textual Amendments

F84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F844.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

Textual Amendments

[F855.  A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(1) of ITEPA 2003 to the extent that the voucher is used to obtain anything the direct provision of which would fall within any of the following provisions of that Act—U.K.

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

(b)section 247 (provision of cars for disabled employees);

(c)section 248 (transport home: late night working and failure of car-sharing arrangements)[F86;

[F87(d)section 320C (recommended medical treatment).]]

Textual Amendments

5A.  A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(2) of ITEPA 2003 if the voucher evidences entitlement to use anything the direct provision of which would fall within any of the following provisions of that Act—U.K.

(a)section 242 (works transport services);

(b)section 243 (support for public bus services);

(c)section 244 (cycles and cyclist’s safety equipment);

[F88(d)section 319 (mobile telephones).]

Textual Amendments

5B.  A non-cash voucher in respect of which no liability to income tax arises by virtue of section 266(3) of ITEPA 2003 if the voucher can be used only to obtain anything the direct provision of which would fall within any of the following provisions of that Act—U.K.

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

(b)section 261 (recreational benefits);

(c)section 264 (annual parties and functions);

(d)section 296 (armed forces' leave travel facilities);

(e)section 317 (subsidised meals);

[F89(f)section 320A (eye tests and special corrective appliances).]

Textual Amendments

6.  A non-cash voucher to the extent that no liability to income tax arises by virtue of any of the following sections of ITEPA 2003—U.K.

(a)section 270 (exemption for small gifts of vouchers and tokens from third parties);

(b)section 305 (offshore oil and gas workers: mainland transfers);

(c)section 321 (suggestion awards);

(d)section 323 (long service awards);

[F90(da)section 323A (trivial benefits provided by employers)]

(e)section 324 (small gifts from third parties).]

Textual Amendments

Meal vouchersU.K.

F916A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F91Sch. 3 Pt. V para. 6A omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 40(a)(i)

[F92Interpretation – qualifying childcare vouchersU.K.

6B.  In paragraphs 7 and 7A—

(a)“care”, “child” and “parental responsibility” have the same meaning as in section 318B of ITEPA 2003;

(b)“chargeable expense” has the meaning given in paragraph 14 of Schedule 2;

[F93(ba)“eligible employee” has the meaning given in section 270AA of ITEPA 2003;]

(c)“qualifying child care” has the same meaning as in section 318C of ITEPA 2003;

(d)“qualifying week” means a tax week in respect of which a qualifying childcare voucher is received;

(e)“relevant salary sacrifice arrangements” means arrangements (whenever made) under which the employees for whom the vouchers are provided give up the right to receive an amount of general earnings or specific employment income in return for the provision of the vouchers;

(f)“relevant flexible remuneration arrangements” means arrangements (whenever made) under which the employees for whom the vouchers are provided agree with the employer that they are to be provided with the vouchers rather than receive some other description of employment income;

(g)“relevant low-paid employees” means any of the employer’s employees who are remunerated by the employer at a rate such that, if the relevant salary sacrifice arrangements or relevant flexible remuneration arrangements applied to them, the rate at which they would then be so remunerated would be likely to be lower than the national minimum wage;

(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.]

Textual Amendments

[F94[F95Qualifying childcare vouchers for [F96eligible] employees who joined a scheme before 6th April 2011]U.K.

7.—(1) [F97A qualifying childcare voucher, where an [F98eligible] 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).]

F99[F100(1A)] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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)

[F101£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) [F102In this paragraph “qualifying childcare voucher” means a non-cash voucher in relation to which Conditions A to C are met.]

[F103(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) 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 [F104eligible] 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.]]

Textual Amendments

F95Sch. 3 Pt. V para. 7(1) heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(a)

F100Sch. 3 Pt. V para. 7(1A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(b)

F102Sch. 3 Pt. V para. 7(6) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(c)

F103Sch. 3 Pt. V added (with effect in accordance with reg. 1(2) of the amending S.I.) (6.4.2011) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 4(d)

[F105[F106Qualifying childcare vouchers for [F107eligible] 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 2011U.K.

7A.—(1) A qualifying childcare voucher, where an [F108eligible] 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—

    (a)

    [F109£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;

    (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

    (c)

    £55, in any other case; and

    (d)

    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.

(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) 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 [F110eligible] 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.

(11) Condition D is that the employer has, at the required time, made an estimate of the employee’s relevant earnings amount for the tax year in respect of which the voucher is provided.

(12) In sub-paragraph (11) “the required time”, in the case of an employee, means—

(a)if the employee joins the scheme under which the vouchers are provided at a time during the tax year, that time, and

(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, F111...

[F112(b)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 F113... 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 [F114in accordance with the PAYE Regulations];

[F115(za)contributions under a pension scheme if the employee has authorised the employer to make the deductions from relevant payments (as defined by regulation 4 of the PAYE Regulations) for which relief at source is given under section 192(1) of the Finance Act 2004 (relief at source);]

(b)donations for which a deduction is made under section 713 of ITEPA 2003 (payroll giving) in calculating the employee’s net taxable earnings from employment by the employer for the tax year [F116in accordance with the PAYE Regulations];

(c)expenses within Chapter 3 of Part 3 of ITEPA 2003 (expenses payments) which the employer is authorised to exclude from the employee’s taxable earnings for the tax year in accordance with [F117the] PAYE Regulations;

(d)payments in respect of removal expenses to which section 271 of ITEPA 2003 applies (as defined in section 272) and which are taxable earnings of the employee from employment by the employer for the tax year;

[F118(e)amounts equivalent to the amount of the personal allowance under section 35(1) of the Income Tax Act 2007, and in addition if applicable, the amount of the blind person’s allowance under section 38 of that Act.]]

Textual Amendments

F105Sch. 3 Pt. V para. 7A inserted (with effect in accordance with reg. 1(3) of the amending S.I.) (6.4.2011) by The Social Security (Contributions) (Amendment No. 4) Regulations 2011 (S.I. 2011/1000), regs. 1(1), 5

F109Sum in Sch. 3 Pt. V para. 7A(4)(a) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 40(a)(ii)

F111Word in Sch. 3 Pt. V para. 7A(15)(a) omitted (6.12.2011) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 5(b)(i)

F113Word in Sch. 3 Pt. V para. 7A(16)(a) omitted (6.12.2011) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 5(c)(ii)

8.  A non-cash voucher provided to or for the benefit of an employed earner in respect of employed earner’s employment by a person who is not the secondary contributor in respect of the provision of that voucher.U.K.

[F1199  A non-cash voucher providing for health screening or medical check-ups to the extent that no liability to income tax arises in the provision of such health screening or medical check-ups [F120by virtue of any provision of or under the Income Tax (Earnings and Pensions) Act 2003 which exempts from liability to income tax the provision by employers to employees of health screening and medical check-ups.]]U.K.

Textual Amendments

F120Words in Sch. 3 Pt. V para. 9 substituted (1.4.2009) (with effect in accordance with reg. 1(2)(b) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 7(1) (with reg. 7(2))

PART VIU.K. PENSIONS AND PENSION CONTRIBUTIONS

[F121Pension payments and pension contributions disregardedU.K.

1.  The payments mentioned in [F122this Part] are disregarded in the calculation of earnings for the purposes of earnings-related contributions.]

Textual Amendments

[F123 Contributions to, and benefits from, registered pension schemesU.K.

2.  A payment—

(a)by way of employer’s contribution towards a registered pension scheme to which section 308F124... of ITEPA 2003 (exemption of contributions to registered pension scheme) applies;

(b)by way of any benefit pursuant to a registered pension scheme to which—

(i)section 204(1) (authorised pensions and lump sums) of, and Schedule 31 (taxation of benefits under registered pension schemes) to, the Finance Act 2004 applies; or

(ii)section 208 or 209 of that Act (unauthorised payments) applies.]

Textual Amendments

F124Word in Sch. 3 Pt. VI para. 2(a) omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2012 (S.I. 2012/817), regs. 1(1), 6(a) (with reg. 11)

[F123Migrant member relief and corresponding relief [F125etc.]] U.K.

[F1233.—[F126(1)] A payment by way of—

(a)an employer’s contribution to which paragraph 2 of Schedule 33 of the Finance Act 2004 (relief for employers' contributions) applies [F127and any benefit referable to that contribution];

(b)an employer’s contribution to which article 15(2) of the Taxation of Pension Schemes (Transitional Provisions) Order 2006 (employers with pre-commencement entitlement to corresponding relief) applies [F128and any benefit referable to that contribution]; F129...

[F130(ba)an employer’s contribution to a pension scheme established by a government outside the United Kingdom for the benefit of its employees or primarily for their benefit, and any benefit referable to such a contribution (whenever made);]

F131(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F132(d)benefits from a pension scheme which are referable to contributions made before 6th April 2006, provided that section 386 of ITEPA 2003 did not apply to those contributions by virtue of section 390 of that Act; or

(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.]

[F133(2) Expressions defined in Schedule 34 to the Finance Act 2004 have the same meaning in this paragraph as they have there.]]

Textual Amendments

F126Sch. 3 Pt. VI para. 3(1): sch. 3 Pt. 6 para. 3 renumbered as sch. 3 Pt. 6 para. 3(1) (16.11.2006) by The Social Security (Contributions) (Amendment No. 5) Regulations 2006 (S.I. 2006/2829), regs. 1, 3(3)

F129Word in Sch. 3 Pt. VI para. 3(1)(b) omitted (16.11.2006) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2006 (S.I. 2006/2829), regs. 1, 3(4)(c)

Funded unapproved retirement benefit schemes.U.K.

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 earningsU.K.

5.  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 [F134and 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.

Textual Amendments

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

F1356.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F136Payments to [F137and benefits from] pension schemes] exempt from UK taxation under double taxation agreementsU.K.

7.—(1) A payment to a pension scheme which is afforded relief from taxation by virtue of [F138any 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 1968F139;

(b)Article 17A of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Republic of Ireland) Order 1976F140;

[F141(bb)Article 27(2) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1980;]

(c)Article 28(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income)(Denmark) Order 1980F142.

[F143(d)Article 18 of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (The United States of America) Order 2002.]

[F144(e)Article 17(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (South Africa) Order 2002;

(f)Article 17(3) of the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Chile) Order 2003.]

F145(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F137Words in Sch. 3 Pt. VI para. 7 heading inserted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(a)

F138Words in Sch. 3 Pt. VI para. 7(1) inserted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(b)

F139S.I. 1968/1869: paragraph (8) was added to Article 25 by Article 16 of the Protocol set out in the Schedule to S.I. 1987/2055.

F140S.I. 1976/2151: Article 17A was added by Article 1 of the Protocol set out in the Schedule to S.I. 1995/764.

F142S.I. 1980/1960: Paragraph (3) was substituted by Article X(2) of the Protocol set out in Part I of the Schedule in S.I. 1996/3165.

[F146Contributions to, and benefits from, employer-financed retirement benefits schemesU.K.

8.  A payment by way of—

(a)an employer’s contribution towards an employer-financed retirement benefits scheme; and

(b)benefits, pursuant to an employer-financed retirement benefits scheme, to which paragraph 10 applies.

Here and in paragraph 10 “employer-financed retirement benefits scheme” has the meaning given in section 393A of ITEPA 2003.

Textual Amendments

Contributions to, and pension payments from, employer-financed pension only schemesU.K.

9.—(1) A payment by way of—

(a)an employer’s contribution towards an employer-financed pension only scheme; and

(b)a pension, pursuant to an employer-financed pension only scheme, which is income charged to tax pursuant to Part 9 of ITEPA 2003 to which paragraph 10 applies.

(2) In this paragraph “employer-financed pension only scheme” means a scheme—

(a)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.

Textual Amendments

Payments from employer-financed retirement benefits schemes and employer-financed pension only schemesU.K.

10.—(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.

(2) In the following provisions of this paragraph—

(a)“the Act” means the Finance Act 2004;

(b)a reference to a numbered section or Schedule (without more) is a reference to the section or Schedule bearing that number in the Act; and

(b)any reference to a numbered pension rule is to the pension rule contained in section 165 bearing that number.

(3) In applying any provision of the Act for the purposes of this paragraph, a reference to the scheme administrator is to be read as a reference to—

(a)the responsible person, within the meaning of section 399A of ITEPA 2003, in relation to the employer-financed retirement benefits scheme, or

(b)the person who would be the responsible person if the scheme were an employer-financed retirement benefits scheme.

(4) The provisions referred to in sub-paragraph (1)(a)(i) are—

(a)[F147section 164(a)] [F147section 164(1)(a)] (pensions permitted by the pension rules (see section 165)),

(b)[F148section 164(b)] [F148section 164(1)(b)] (lump sums permitted by the lump sum rule (see section 166)),

(c)[F149section 164(e)] [F149section 164(1)(e)] (payments pursuant to a pension sharing order or provision), and

(d)[F150section 164(f)] [F150section 164(1)(f)] (payments of a description prescribed by regulations made by the Commissioners for Revenue and Customs).

(5) The conditions referred to in sub-paragraph (1)(a)(ii) are that, if the scheme had been a registered pension scheme—

[F151(a) any pension payable under its rules would have satisfied pension rules 1, 3 and 4;]

(b)in relation to any lump sum payable under its rules, section 166(1)(a) (pension commencement lump sum) and paragraphs 1 to 3 of Schedule 29, as modified by sub-paragraph (6) below, would have been satisfied;

(c)in relation to any lump sum payable under its rules, section 166(1)(b) (serious ill-health lump sum) and paragraph 4 of Schedule 29, as modified by sub-paragraph (6) below, would have been satisfied; and

(d)any pension is payable until the member’s death in instalments at least annually.

(6) The amount to be disregarded shall be computed in accordance with Part 1 of Schedule 29 (lump sum rule) as if that Part were modified as follows—

(a)in paragraph 1 (pension commencement lump sum)—

(i)paragraphs (b) and (f) of sub-paragraph (1) were omitted,

(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 [F152sub-paragraph (2)] [F152sub-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.

Textual Amendments

F147Words in Sch. 3 Pt. VI para. 10(4)(a) substituted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(c)(i)

F148Words in Sch. 3 Pt. VI para. 10(4)(b) substituted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(c)(ii)

F149Words in Sch. 3 Pt. VI para. 10(4)(c) substituted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(c)(iii)

F150Words in Sch. 3 Pt. VI para. 10(4)(d) substituted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(c)(iv)

F151Words in Sch. 3 Pt. VI para. 10(5)(a) substituted (6.4.2012) by The Social Security (Contributions) (Amendment No. 2) Regulations 2012 (S.I. 2012/817), regs. 1(1), 6(b) (with reg. 11)

F152Words in Sch. 3 Pt. VI para. 10(6)(d) substituted (E.W.S.) (6.12.2011) by The Social Security (Contributions) (Amendment No. 5) Regulations 2011 (S.I. 2011/2700), regs. 1(1), 6(c)(vi)

[F153Armed forces early departure scheme paymentsU.K.

10A.  A payment under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437) [F154or by the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328)].]

Textual Amendments

F153Sch. 3 Pt. VI para. 10A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 40(b)

Modifications etc. (not altering text)

C1Sch. 3 Pt. VI para. 10A extended (13.3.2014) by National Insurance Contributions Act 2014 (c. 7), s. 16

Superannuation funds to which section 615(3) of the Taxes Act appliesU.K.

11.  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 [F155a pension or] an annuity paid by such a fund F156....]

Textual Amendments

F156Words in Sch. 3 Pt. VI para. 11 omitted (16.11.2006) by virtue of The Social Security (Contributions) (Amendment No. 5) Regulations 2006 (S.I. 2006/2829), regs. 1, 4(3)

[F157Independent advice in respect of conversions and transfers of pension scheme benefitsU.K.

12.  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).]

Textual Amendments

[F158Payments and reimbursements of the cost of pensions adviceU.K.

13.—(1) A payment or reimbursement of costs incurred, by or in respect of an employee or former or prospective employee, in obtaining relevant pensions advice, if Condition A or B is met.

(2) This paragraph does not apply in relation to a person in a tax year so far as the total amount of any payments and reimbursements under sub-paragraph (1) in the person’s case in that year exceeds £500.

(3) If in a tax year there is in relation to an individual more than one person who is an employer or former employer, sub-paragraphs (1) and (2) apply in relation to the individual as employee or former or prospective employee of any one of those persons separately from their application in relation to the individual as employee or former or prospective employee of any other of those persons.

(4) “Relevant pensions advice”, in relation to a person, means information or advice in connection with—

(a)the person’s pension arrangements; or

(b)the use of the person’s pension funds.

(5) Condition A is that the payment or reimbursement is provided under a scheme that is open—

(a)to the employer’s employees generally; or

(b)generally to the employer’s employees at a particular location.

(6) Condition B is that the payment or reimbursement is provided under a scheme that is open generally to the employer’s employees, or generally to those of the employer’s employees at a particular location, who—

(a)have reached the minimum qualifying age; or

(b)meet the ill-health condition.

(7) The “minimum qualifying age”, in relation to an employee, means the employee’s relevant pension age less 5 years.

(8) “Relevant pension age”, in relation to an employee, means—

(a)where paragraph 22 or 23 of Schedule 36 to the Finance Act 2004 applies in relation to the employee and a registered pension scheme of which the employee is a member, the employee’s protected pension age (see paragraphs 22(8) and 23(8) of Schedule 36 to the Finance Act 2004); or

(b)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.]

Textual Amendments

[F159Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 2022U.K.

14.  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.]

Textual Amendments

PART VIIU.K. PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES

Payments in respect of training and similar payment disregardedU.K.

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

[F160Paragraphs 5 to 9] [F160paragraphs 5 to 8] do not apply to Northern Ireland.

Textual Amendments

F160Words in Sch. 3 Pt. VII para. 1 substituted (N.I.) (3.10.2005) by The Social Security (Contributions) (Amendment No. 5) Regulations 2005 (S.I. 2005/2422), regs. 1, 2(2)

Work-related trainingU.K.

2.  A payment of, or contribution towards, expenditure incurred on providing work-related training which, by virtue of [F161sections 250 to 254 of ITEPA 2003 (exemption for work-related training)], is not to be taken as [F162general earnings ] of the office or employment in connection with which it is provided.

Textual Amendments

Education and training funded by employersU.K.

3.  A payment in respect of expenditure which, by virtue of [F163section 255 of ITEPA 2003 (exemption for contributions to individual learning account training)], is not to be taken as [F164general earnings] of the office or employment in connection with which it is provided.

Textual Amendments

New Deal 50plus: employment grant and training creditU.K.

4.  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 allowanceU.K.

5.  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) F165.

Textual Amendments

Payments to Jobmatch participantsU.K.

6.  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 F166 in his capacity as such.

Textual Amendments

F1661973 c. 50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).

Vouchers provided to Jobmatch participantsU.K.

7.  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.

[F167Employment Retention and Advancement paymentsU.K.

8.  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.]

Textual Amendments

[F168Return to Work CreditU.K.

9.  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.]

Textual Amendments

[F169Working Neighbourhoods PilotU.K.

10.  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.

Textual Amendments

In-Work CreditU.K.

11.  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.]

Textual Amendments

[F170Payments made by employers to earners in full-time attendance at universities &c.U.K.

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 [F171£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.]

Textual Amendments

F170Sch. 3 Pt. VII para. 12 added (with effect in accordance with reg. 1 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 2) Regulations 2005 (S.I. 2005/728), regs. 1, 4(2)

F171Word in Sch. 3 Pt. VII para. 12(6) substituted (with effect in accordance with reg. 1(b) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 7) Regulations 2007 (S.I. 2007/2401), regs. 1(a), 2

[F172Payments exempted from income tax under section 254A of ITEPA 2003U.K.

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

Textual Amendments

PART VIIIU.K. TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

Travelling, relocation and incidental expenses disregardedU.K.

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

[F1731A.  For the purposes of this paragraph none of the following amounts are to be disregarded in the calculation of an employed earner’s earnings—U.K.

(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).]

Textual Amendments

Relocation expensesU.K.

2.—(1) A payment of, or contribution towards, expenses reasonably incurred by a person in relation to a change of residence in connection with the commencement of, or an alteration in the duties of the person’s employment or the place where those duties are normally to be performed is disregarded if the conditions in sub-paragraphs (2) to (6) are met.

(2) The first condition is that—

(a)the payment or contribution—

[F174(i)is not, by virtue of section 271 of ITEPA 2003 (limited exemption of removal benefits and expenses) liable to income tax as general earnings under that Act; or]

(ii)would not have been so regarded, but is in fact disregarded [F175by virtue of another provision of ITEPA 2003; F176...]

F176(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The second condition is that the change of residence must result from—

(a)the employee becoming employed by an employer;

(b)an alteration of the duties of the employee’s employment (where his employer remains the same); or

(c)an alteration of the place where the employee is normally to perform the duties of his employment (where both the employer and the duties which the employee is to perform remains the same).

(4) The third condition is that the change of residence must be made wholly or mainly to allow the employee to have his residence within a reasonable daily travelling distance of—

(a)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.

F177(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F178(7) 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]

Textual Amendments

F175Words in sch. 3 Pt. 8 para. 2(a)(ii) 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)(a)(ii)

F176Sch. 3 Pt. VIII para. 2(2)(b) and word omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 2) Regulations 2012 (S.I. 2012/817), regs. 1(1), 7(4)(a)

Travelling expenses—generalU.K.

3.  A payment of, or a contribution towards, [F179travel expenses ] which the holder of an office or employment is obliged to incur and [F180pay as the holder of that office or employment [F181but this paragraph is subject to paragraph 1A]].

For the purposes of this paragraph—

[F182(za)“ordinary commuting” means travel between—

(i)the employee’s home and a permanent workplace; or

(ii)a place that is not a workplace and a permanent workplace;

(zb)“private travel” means travel between—

(i)the employee’s home and a place that is not a workplace; or

(ii)two places neither of which is a workplace;]

[F183(a)“travel expenses” means amounts necessarily expended on travelling in the performance of the duties of the office or employment or other expenses of travelling which are attributable to the necessary attendance at any place of the holder of the office or employment in the performance of the duties of the office or employment and are not expenses of—

(i)ordinary commuting;

(ii)travel between any two places that is for practical purposes substantially ordinary commuting;

(iii)travel between any two places that is for practical purposes substantially private travel; or

(iv)private travel.]

F184(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)expenses of travel by the holder of an office or employment between two places at which he performs the duties of different offices or employments under or with companies in the same group are treated as necessarily expended in the performance of the duties which he is to perform at his destination; and

(d)for purpose of sub-paragraph (c) companies are to be taken to be members of the same group if and only if—

(i)one is a 51 per cent subsidiary of the other; or

(ii)both are 51 per cent subsidiaries of a third company

within the meaning of section 838(1)(a) of the Taxes Act (subsidiaries).

Textual Amendments

[F185Meaning of “workplace” and “permanent workplace”U.K.

3ZA.—(1) For the purposes of paragraph 3—

(a)“workplace”, in relation to an employment, means a place at which the employee’s attendance is necessary in the performance of the duties of the employment,

(b)“permanent workplace”, in relation to an employment, means a place which—

(i)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)for some other temporary purpose.

This is subject to sub-paragraphs (3) and (4).

(3) A place which the employee regularly attends in the performance of the duties of the employment is treated as a permanent workplace and not a temporary workplace if—

(a)it forms the base from which those duties are performed, or

(b)the tasks to be carried out in the performance of those duties are allocated there.

(4) A place is not regarded as a temporary workplace if the employee’s attendance is—

(a)in the course of a period of continuous work at that place—

(i)lasting more than 24 months, or

(ii)comprising all or almost all of the period for which the employee is likely to hold the employment, or

(b)at a time when it is reasonable to assume that it will be in the course of such a period.

(5) For the purposes of sub-paragraph (4), a period is a period of continuous work at a place if over the period the duties of the employment are performed to a significant extent at the place.

(6) An actual or contemplated modification of the place at which duties are performed is to be disregarded for the purpose of sub-paragraphs (4) and (5) if it does not, or would not, have any substantial effect on the employee’s journey, or expenses of travelling, to and from the place where they are performed.

(7) An employee is treated as having a permanent workplace consisting of an area if—

(a)the duties of the employment are defined by reference to an area (whether or not they also require attendance at places outside it),

(b)in the performance of those duties the employee attends different places within the area,

(c)none of the places the employee attends in the performance of those duties is a permanent workplace, and

(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.]

Textual Amendments

[F185Travel for necessary attendance: employment intermediariesU.K.

3ZB.—(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)the services are provided not under a contract directly between the client or a person connected with the client and the worker but under arrangements involving an employment intermediary.

This is subject to the following provisions of this paragraph.

(2) Where this paragraph applies, each engagement is for the purposes of paragraphs 3 and 3ZA to be regarded as a separate employment.

(3) This paragraph does not apply if it is shown that the manner in which the worker provides the services is not subject to (or to the right of) supervision, direction or control by any person.

(4) Sub-paragraph (3) does not apply in relation to an engagement if—

(a)Chapter 8 of Part 2 of ITEPA 2003 applies in relation to the engagement,

(b)the conditions in section 51, 52 or 53 of that Act are met in relation to the employment intermediary, and

(c)the employment intermediary is not a managed service company.

(5) This paragraph does not apply in relation to an engagement if—

(a)Chapter 8 of Part 2 of ITEPA 2003 does not apply in relation to the engagement merely because the circumstances in section 49(1)(c) of ITEPA 2003 are not met,

(b)assuming those circumstances were met, the conditions in section 51, 52 or 53 of that Act would be met in relation to the employment intermediary, and

(c)the employment intermediary is not a managed service company.

(6) In determining for the purposes of sub-paragraphs (4) to (5) whether the conditions in section 51, 52 or 53 of ITEPA 2003 are or would be met in relation to the employment intermediary—

[F186(a)in section 51(1) of that Act—

(i)disregard “either” in the opening words, and

(ii)disregard paragraph (b) (and the preceding “or”), and]

(b)read references to the intermediary as references to the employment intermediary.

[F187(6A) Sub-paragraph (6B) applies if—

(a)the client or a relevant person provides the employment intermediary (whether before or after the worker begins to provide the services) with a fraudulent document which is intended to constitute evidence that, by virtue of sub-paragraph (3), this paragraph does not or will not apply in relation to the services,

(b)that paragraph is taken not to apply in relation to the services, and

(c)in consequence, the employment intermediary does not under these Regulations deduct and account for an amount that would have been deducted and accounted for if this paragraph had been taken to apply in relation to the services.

(6B) For the purpose of recovering the amount referred to in sub-paragraph (6A)(c) (“the unpaid contributions”)—

(a)the worker is to be treated as having an employment with the client or relevant person who provided the document, the duties of which consist of the services, and

(b)the client or relevant person is under these Regulations to account for the unpaid contributions as if they arose in respect of earnings from that employment.

(6C) In sub-paragraphs (6A) and (6B) “relevant person” means a person, other than the client, the worker or a person connected with the employment intermediary, who—

(a)is resident, or has a place of business, in the United Kingdom, and

(b)is party to a contract with the employment intermediary or a person connected with the employment intermediary under or in consequence of which—

(i)the services are provided, or

(ii)the employment intermediary, or a person connected with the employment intermediary makes payments in respect of the services.]

[F188(6D) Sub-paragraph (3) does not apply in relation to an engagement if—

(a)regulations 14 to 18 of the Social Security Contributions (Intermediaries) Regulations 2000 apply in relation to the engagement,

(b)one of conditions A to C in regulation 14 of those Regulations is met in relation to the employment intermediary, and

(c)the employment intermediary is not a managed service company.

(6E) This paragraph does not apply in relation to an engagement if—

(a)regulations 14 to 18 of the Social Security Contributions (Intermediaries) Regulations 2000 do not apply in relation to the engagement because the circumstances in regulation 13(1)(d) of those Regulations are not met,

(b)assuming those circumstances were met, one of conditions A to C in regulation 14 of those regulations would be met in relation to the employment intermediary, and

(c)the employment intermediary is not a managed service company.

(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—

(a)

is a managed service company within the meaning given by section 61B of ITEPA 2003, or

(b)

would be such a company disregarding subsection (1)(c) of that section.]

Textual Amendments

[F189Travel by unpaid directors of not-for-profit companiesU.K.

3A.—(1) A payment of, or contribution towards, the expenses of the earner’s employment if or to the extent that payment or contribution is paid wholly and exclusively for the purposes of paying or reimbursing travel expenses in respect of which conditions A to C are met.

(2) Condition A is that —

(a)the earner is obliged to incur the expenses as holder of the employment, and

(b)the expenses are attributable to the earner’s necessary attendance at any place in the performance of the duties of the employment.

(3) Condition B is that the employment is employment as a director of a not-for-profit company.

(4) Condition C is that the employment is one from which the earner receives no earnings other than sums—

(a)paid to the earner in respect of expenses, and

(b)which are so paid by reason of the employment.

(5) In this paragraph—

(a)“director” has the same meaning as in the benefits code (see section 67 of ITEPA 2003), and

(b)“not-for-profit company” means a company that does not carry on activities for the purpose of making profits for distribution to its members or others.

Textual Amendments

F189Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4

Travel where directorship held as part of a trade or professionU.K.

3B.  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).

Textual Amendments

F189Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4

Travel between linked employmentsU.K.

3C.  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).]

[F190This paragraph is subject to paragraph 1A.]

Textual Amendments

F189Sch. 3 Pt. VIII paras. 3A-3C, VIII inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 4

[F191Travel at start or finish of overseas employmentU.K.

4.  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.

[F192This paragraph is subject to paragraph 1A.]

Textual Amendments

Travel between employments where duties performed abroadU.K.

4A.  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 342 of ITEPA 2003 (travel between employments where duties performed abroad), or

(b)would be so deductible if—

(i)Conditions E and F were omitted from that section; and

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

[F193This paragraph is subject to paragraph 1A.]

Textual Amendments

Travel costs and expenses where duties performed abroad: earner’s travelU.K.

4B.—(1) So much of an employed earner’s earnings as equals the amount in sub-paragraph (2).

(2) The amount in this sub-paragraph is—

(a)the included amount within the meaning of section 370 of ITEPA 2003 (travel costs and expenses where duties performed abroad: employee’s travel); or

(b)the amount which would be the included amount within the meaning of that section if the earner were resident and ordinarily resident in the United Kingdom.

[F194This paragraph is subject to paragraph 1A.]

Textual Amendments

Travel costs and expenses where duties performed abroad: visiting spouse’s[F195, civil partner's] or child’s travelU.K.

4C.—(1) So much of an employed earner’s earnings as equals the amount in sub-paragraph (2).

(2) The amount in this sub-paragraph is—

(a)the included amount within the meaning of section 371 of ITEPA 2003 (travel costs and expenses where duties performed abroad: visiting spouse’s[F196, civil partner's] or child’s travel); or

(b)the amount which would be the included amount within the meaning of that section if the earner were resident and ordinarily resident in the United Kingdom.

[F197This paragraph is subject to paragraph 1A.]

Textual Amendments

F195Words in Sch. 3 Pt. VIII para. 4C heading inserted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(2)

F196Words in Sch. 3 Pt. VIII para. 4C(2)(a) inserted (5.12.2005) by The Social Security (Contributions) (Amendment No. 6) Regulations 2005 (S.I. 2005/3130), regs. 1, 5(2)

Foreign accommodation and subsistence costs and expenses (overseas employments)U.K.

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.

[F198This paragraph is subject to paragraph 1A.]

Textual Amendments

[F199Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom]U.K.

5.  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 spouse[F200, 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.]

[F201This paragraph is subject to paragraph 1A.]

Textual Amendments

Travelling expenses of workers on offshore gas and oil rigsU.K.

6.  A payment of, or a contribution towards, expenses where that payment or contribution is disregarded for the purposes of calculating the emoluments [F202general earnings under section 305 of ITEPA 2003 (offshore oil and gas workers: mainland transfers).]

Textual Amendments

[F203Payments connected with cars and vans and exempt heavy goods vehicles provided for private use]U.K.

7.—[F204(1)] A payment—

(a)by way of the discharge of any liability which by virtue of [F205section 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 [F206section 239(2)] of that Act;

is not treated as [F207general earnings] of the employment chargeable to income taxF208....

[F209(2) Sub-paragraph (1) does not apply so far as the payment is made pursuant to optional remuneration arrangements.]

Textual Amendments

F204Sch. 3 Pt. VIII para. 7A(1): Sch. 3 Pt. 8 para. 7 and 7A renumbered as para. 7(1) and 7A(1) (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(2)

[F210Qualifying amounts of relevant motoring expenditureU.K.

7A.—[F204(1)] To the extent that it would otherwise be earnings, the qualifying amount calculated in accordance with regulation 22A(4).

[F211(2) 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.]

Textual Amendments

F204Sch. 3 Pt. VIII para. 7A(1): Sch. 3 Pt. 8 para. 7 and 7A renumbered as para. 7(1) and 7A(1) (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(2)

F210Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

Qualifying amounts of mileage allowance payment in respect of cyclesU.K.

7B.—(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 [F212section 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 [F213section 229(2) of ITEPA 2003].

Textual Amendments

F210Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

Qualifying amounts of passenger paymentU.K.

7C.—(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 [F214receives 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 [F215section 234 of ITEPA 2003].

(3) In this paragraph—

  • “passenger payment” has the meaning given in [F216section 233(3) of ITEPA 2003]; and

  • F217...

Textual Amendments

F210Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

F214Words in sch. 3 Pt. 8 para. 7C(2)(a) 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)(g)(i)(aa)

F215Words in sch. 3 Pt. 8 para. 7C(2)(b) 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)(g)(i)(bb)

[F218Car fuelU.K.

7D.—(1) A payment by way of the provision of car fuel which is chargeable to income tax under section 149 of ITEPA 2003.]]

Textual Amendments

F210Sch. 3 Pt. 08 paras. 7A-7D and cross-headings inserted (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(2)

[F219Van fuelU.K.

7E.  A payment by way of the provision of van fuel which is chargeable to income tax under section 160 of ITEPA 2003.]

Textual Amendments

Car parking facilitiesU.K.

8.  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 [F220section 237 of ITEPA 2003], is not regarded as [F221general earnings] of the earner’s employment.

Textual Amendments

[F222Amounts exempted from income tax under section 289A of ITEPA 2003U.K.

8A.  Any amount which is exempted from income tax under section 289A of ITEPA 2003.]

Textual Amendments

[F223Payments exempted from income tax under section 299B of ITEPA 2003U.K.

8B.  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.]

Textual Amendments

Specific and distinct payments of, or towards, expenses actually incurredU.K.

9.— [F224(1)]  For the avoidance of doubt, [F225there] shall be disregarded any specific and distinct payment of, or contribution towards, expenses which an employed earner actually incurs in carrying out his employment.

[F226This is subject to the following [F227qualifications].]

[F228(2) 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.]

[F229(3) 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).]

Textual Amendments

F224Sch. 3 Pt. 08 para. 9: Sch. 3 Pt. 8 para. 9 renumbered as Sch. 3 Pt. 8 para. 9(1) (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(a)

[F230council tax or water or sewerage charges] on accommodation provided for employee’s useU.K.

10.  A payment of, or a contribution towards meeting a person’s liability for [F231council 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 [F232sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat)], [F233he is not liable to income tax] F234... in respect of the provision of that accommodation.

This paragraph does not extend to Northern Ireland.

Textual Amendments

[F235rates or water or sewerage charges ] on accommodation provided for employee’s useU.K.

11.  A payment of, or a contribution towards meeting, a person’s liability for [F236rates 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 [F237sections 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 taxF238... in respect of the provision of that accommodation.

This paragraph extends only to Northern Ireland.

Textual Amendments

Foreign service allowanceU.K.

12.  A payment by way of an allowance which is not regarded as income for any income tax purpose by virtue of [F239section 299 of ITEPA 2003 (Crown employees' foreign service allowance)].

Textual Amendments

[F240HM Forces’ Operational AllowanceU.K.

12A.—(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.]

Textual Amendments

[F241HM Forces’ Council Tax ReliefU.K.

12B.—(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.]

Textual Amendments

[F242HM Forces’ Continuity of Education AllowanceU.K.

12C.—(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.]

Textual Amendments

[F243HM Forces’ Accommodation AllowanceU.K.

12D.  A payment to which no liability to income tax arises by virtue of section 297D of ITEPA 2003 (armed forces: accommodation allowances).]

Textual Amendments

Commonwealth War Graves Commission and British Council: extra cost of living allowanceU.K.

13.  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 treatmentU.K.

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.

[F244Recommended medical treatmentU.K.

14A.  A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).]

Textual Amendments

[F245Experts Seconded to European CommissionU.K.

15.  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).]

Textual Amendments

[F246Experts seconded to a body of the European UnionU.K.

15A.  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]

Textual Amendments

[F247Expenses of MPs and other representativesU.K.

16.  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);

[F248(ca)section 293B (UK travel expenses of other elected representatives);]

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

Textual Amendments

[F249Travel expenses of members of local authorities etcU.K.

17.  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).]

Textual Amendments

PART IXU.K. [F250Incentives by way of securities.]

Textual Amendments

[F251Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded]U.K.

1.—[F251(1) 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.

Textual Amendments

Shares in secondary contributor or associated bodyU.K.

F2522.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F253 Rights to acquire securitiesU.K.

3.  A payment by way of a right to acquire securities.]

Textual Amendments

“Short” share options granted on or after 6th April 1999U.K.

F2543A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Enterprise management incentivesU.K.

F2554.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F256Priority share allocations]U.K.

[F2565.  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.]

Textual Amendments

Partnership share agreementsU.K.

6.  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 [F257paragraph 44 of Schedule 2 to ITEPA 2003.]

Textual Amendments

[F258Shares under share incentive plansU.K.

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

Textual Amendments

F258Sch. 3 paras. 7-7A heading substituted for Sch. 3 para. 7 (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 12(9)

Securities and interests in securities which are not readily convertible assetsU.K.

7A.  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.]

Textual Amendments

F258Sch. 3 paras. 7-7A heading substituted for Sch. 3 para. 7 (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 12(9)

Shares under approved profit sharing schemesU.K.

F2598.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F260 Restricted securities and restricted interests in securitiesU.K.

9.—(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.]

Textual Amendments

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

F26110.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Convertible sharesU.K.

F26111.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Convertible shares: gains from the exercise etc. of share optionsU.K.

F26112.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Share option gains by directors and employeesU.K.

F26113.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Shares acquired under options granted before 9th April 1998U.K.

F26114.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Assignment or release of optionU.K.

F26115.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F262 Exercise of replacement share options where original option acquired before 6th April 1999U.K.

16.—(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—

(a)

the assignment or release of the original right; or

(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.]

Textual Amendments

F262Sch. 3 paras. 16-16A heading substituted for Sch. 3 para. 16 (1.9.2003) by The Social Security (Contributions) (Amendment No. 5) Regulations 2003 (S.I. 2003/2085), regs. 1, 12(13)

[F263Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 16U.K.

17.—(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 [F264or 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 [F265replacement right], includes the shares subject to [F266a 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.]

Textual Amendments

[F267Payments made to internationally mobile employeesU.K.

18.—(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.]

Textual Amendments

PART XU.K. MISCELLANEOUS AND SUPPLEMENTAL

Other miscellaneous payments to be disregardedU.K.

1.—(1) The payments listed in [F268this Part] are disregarded in the calculation of earnings.

(2) Paragraph 4 contains additional rules about the way in which the components of a payment by way of expenses incidental to a qualifying absence from home are to be treated for the purpose of earnings-related contributions if the permitted maximum is exceeded.

Textual Amendments

F268Words in Sch. 3 Pt. X para. 1(1) substituted (28.2.2011) by The Social Security (Contributions) (Amendment) Regulations 2011 (S.I. 2011/225), regs. 1, 4(a)

Payments on account of sums already included in the computation of earningsU.K.

2.  A payment on account of a person’s earnings in respect of his employment as an employed earner which comprises, or represents and does not exceed sums which have previously been included in his earnings for the purpose of his assessment of earnings-related contributions.

[F269Payments connected to amounts within regulation 22BU.K.

2A.—(1) A payment (“A”) the subject of which represents, or arises or derives (whether wholly or partly or directly or indirectly) from, an amount (“B”) treated as remuneration under regulation 22B which has previously been included in an employed earner’s earnings for the purposes of assessing earnings-related contributions.

(2) Paragraph (1) does not apply to the extent that A exceeds B.

(3) For the purposes of determining whether paragraph (1) applies, A is to be treated as including the value of any payment made before A which represents, or arises or derives (whether wholly or partly or directly or indirectly) from, B.]

Textual Amendments

Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits ActU.K.

3.  A payment by way of the discharge of any liability for secondary Class 1 contributions which has been transferred from the secondary contributor to the employed earner by election made jointly by them for the purposes of paragraph 3B(1) of Schedule 1 to the Contributions and Benefits Act (elections about contribution liability in respect of [F270relevant employment income]) F271.

Textual Amendments

F270Words in Sch. 3 para. 3 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), 6

F271Paragraph 3B was inserted by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

Payments by way of incidental [F272overnight ] expensesU.K.

4.—[F273(1) A payment by way of incidental overnight expenses, in whatever form, which by virtue of section 240 of ITEPA 2003 are not general earnings liable to income tax under that Act.

(2) If a payment is made by way of incidental overnight expenses in connection with a qualifying period, but the amount of that payment (calculated in accordance with section 241 of ITEPA 2003) exceeds the permitted amount, sub-paragraphs (3) to (6) apply.]

(3) So much of the payment as is made by way of cash shall be included in the calculation of earnings.

(4) The amount of cash for which a cash voucher can be exchanged shall be included in the calculation of earnings.

(5) 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.

[F274(7) 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.]

Textual Amendments

F272Words in Sch. 3 Pt. 10 para. 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), 28(7)(a)(i)

Gratuities and offeringsU.K.

5.—(1) A payment of, or in respect of, a gratuity or offering [F275which—

(a)satisfies the condition in either sub-paragraph (2) or (3); and

(b)is not within sub-paragraph (4) or (5).]

(2) [F276The condition in this sub-paragraph] is that the payment—

(a)is not made, directly or indirectly, by the secondary contributor; and

(b)does not comprise or represent sums previously paid to the secondary contributor.

(3) [F277The condition in this sub-paragraph] is that the secondary contributor does not allocate the payment, directly or indirectly, to the earner.

[F278(4) A payment made to the earner by a person who is connected with the secondary contributor is within this sub-paragraph unless—

(a)it is—

(i)made in recognition for personal services rendered to the connected person by the earner or by another earner employed by the same secondary contributor; and

(ii)similar in amount to that which might reasonably be expected to be paid by a person who is not so connected; or

(b)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).]

Textual Amendments

F275Words in Sch. 3 Pt. 10 para. 5(1) substituted (23.2.2004) by The Social Security (Contributions) (Amendment) Regulations 2004 (S.I. 2004/173), regs. 1, 2(2)

F276Words in Sch. 3 Pt. 10 para. 5(2) substituted (23.2.2004) by The Social Security (Contributions) (Amendment) Regulations 2004 (S.I. 2004/173), regs. 1, 2(3)

F277Words in Sch. 3 Pt. 10 para. 5(3) substituted (23.2.2004) by The Social Security (Contributions) (Amendment) Regulations 2004 (S.I. 2004/173), regs. 1, 2(4)

Redundancy paymentsU.K.

6.  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 earnerU.K.

7.  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.

[F279Expenses and other payments not charged to income tax under miscellaneous exemptionsU.K.

8.   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).]

Textual Amendments

VAT on the supply of goods and services by employed earnerU.K.

9.  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.

[F280Employee’s liabilities and indemnity insurance]U.K.

10.  [F280 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.]

[F281This paragraph is subject to paragraph 1A of Part 8 of this Schedule.]

Textual Amendments

Fees and subscriptions to professional bodies, learned societies etcU.K.

11.  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. [F282This paragraph is subject to paragraph 1A of Part 8 of this Schedule.]

Textual Amendments

Holiday payU.K.

12.  [F283A 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.]

Textual Amendments

Payments to ministers of religionU.K.

13.  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.

[F284 Payments to miners and former miners, etc. in lieu of coalU.K.

14.—(1) A payment in lieu of the provision of coal or smokeless fuel, if the employee is—

(a)a colliery worker;

(b)a former colliery worker;

and the condition in sub-paragraph (2) is met.

(2) The condition is that the amount of coal or fuel in respect of which the payment is made does not substantially exceed the amount reasonably required for personal use.

(3) That condition is assumed to be met unless the contrary is shown.

(4) In this pans a coragraph, “colliery worker” meaal miner or any other person employed at or about a colliery otherwise than in clerical, administrative or technical work; and “former colliery worker” shall be construed accordingly.

(5) This paragraph does not apply to Northern Ireland.]

Here “miner” means any person employed in or about a colliery, whether on the surface or below ground, except a person employed—

(a)in a clerical, technical or administrative capacity; or

(b)at a coke oven, brick works or other activity not ancillary to coal mining.

(2) This paragraph does not apply to Northern Ireland.

Textual Amendments

[F285Rewards for assistance with lost or stolen cardsU.K.

15.—(1) A payment made by an issuer of charge cards, cheque guarantee cards, credit cards or debit cards, as a reward to an individual who assists in identifying or recovering lost or stolen cards in the course of his or her employment as an employed earner (other than employment by the issuer), together with any income tax paid by the issuer for the purpose of discharging any liability of the individual to income tax on the payment.

(2) In this paragraph—

“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—

(a)

may be used on its own to pay for goods or services or to withdraw cash, and

(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.]

Textual Amendments

[F286Student loansU.K.

16.—(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.]

Textual Amendments

[F287Payment of PAYE tax in respect of notional paymentU.K.

17.  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).]

Textual Amendments

[F288Payments made from the In-Work Emergency Discretion FundU.K.

18.  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.

Textual Amendments

Payments made from the In-Work Emergency FundU.K.

19.  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.]

Textual Amendments

[F289Up-Front Childcare Fund paymentsU.K.

20.  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.]

Textual Amendments

[F290Better off in Work Credit paymentsU.K.

21.  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.]

Textual Amendments

[F291Fees relating to the Protection of Vulnerable Groups (Scotland) SchemeU.K.

22.  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).]

Textual Amendments

[F292Fees relating to the Disclosure and Barring ServiceU.K.

23.—(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.]

Textual Amendments

[F293Advice relating to proposed employee shareholder agreementsU.K.

24.—(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).]

Textual Amendments

[F294Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014U.K.

25.  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.]

Textual Amendments

[F295Post Office Horizon compensation paymentsU.K.

26.—(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.]

Textual Amendments

[F296Post Office Horizon Shortfall Scheme compensation paymentsU.K.

27.—(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).]

Textual Amendments

Regulation 67(2)

SCHEDULE 4U.K. [F297Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003]

Textual Amendments

PART IU.K. GENERAL

InterpretationU.K.

1.—[F298(1) 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);

[F299“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 F300...

“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 F301... F302...

“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 F303... 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;

F304...

F305...

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

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

[F306“non-Real Time Information employer” means an employer other than one within sub-paragraph (4);]

[F306“Real Time Information employer” has the meaning given in sub-paragraph (4);]

F307...

“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).

[F308(4) 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);

F309(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; 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 F310... earnings).]

Textual Amendments

F302Words in Sch. 4 para. 1(2) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 4(2)

F305Words in Sch. 4 para. 1(2) omitted (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(2)

F309Sch. 4 para. 1(4)(c) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 6

Multiple employersU.K.

[F3112.—(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.]

Textual Amendments

Intermediate employersU.K.

3.—(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 F312[F313... 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 [F314employee’s F312... 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 [F315those 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 [F316those earnings] will be paid.

(4) This paragraph only applies if a direction has been given by the Board under [F317section 691 of ITEPA 2003] (PAYE: mobile UK workforce)F318.

(5) Where an employee is paid a sickness payment which by virtue of regulation 23 is not made through the secondary contributor in relation to the employment—

(a)the person making that payment shall furnish the secondary contributor with such particulars of that payment as may be necessary to enable the secondary contributor to comply with this Schedule; and

(b)for the purposes only of this Schedule the secondary contributor shall be deemed to have made the sickness payment.

Textual Amendments

F318Section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).

Employer’s earnings-related contributionsU.K.

4.  If, under this Schedule, a person [F319pays] any earnings-related contributions which, under section 6(4) of the Act F320, another person is liable to pay, his payment of those contributions shall be made as agent for that other person.

Textual Amendments

F319Word in sch. 4 para. 4 substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 5

F320This section was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.

[F321IntermediariesU.K.

4A.—(1) Where any payment of F322[F323... earnings] of an employee is made by an intermediary of the employer, the employer shall be treated, for the purposes of this Schedule other than–

(a)paragraph 7(1),

(b)paragraph 7(3)(a),

(c)the references to a subsequent payment of F322[F323... earnings] or of monetary earnings in paragraph 7(3) and (8), and

(d)paragraph 7(11),

as making the payment of those F322[F323... earnings] to the employee.

(2) For the purposes of this paragraph, a payment of F322[F323... earnings] of an employee is made by an intermediary of the employer if it is made–

(a)either–

(i)by a person acting on behalf of the employer and at the expense of the employer, or

(ii)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.]

Textual Amendments

F321Sch. 4 para. 4A inserted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, reg. 6

[F324Continuation of proceedings etc.U.K.

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.]

Textual Amendments

PART IIU.K. DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS

Deduction of earnings-related contributionsU.K.

6.—(1) Every employer, on making during any year to any employee any payment of F325[F326... earnings] in respect of which earnings-related contributions are payable, or are treated as payableF327...—

(a)shall, if he has not already done so, prepare F328... a deductions working sheet for that employee, and

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

[F329(1A) 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 [F330relevant employment income]) F331 if the election provides for the collection of the amount in respect of which liability is transferred.

Textual Amendments

F328Words in Sch. 4 para. 6(1)(a) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 4(3)

F330Words in Sch. 4 para. 6(3) 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), 7(a)

F331Paragraph 3B was inserted by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

Calculation of deductionU.K.

7.—(1) Subject to sub-paragraph (2), on making any payment of F332[F333... earnings] to the employee, the employer may deduct from those F332[F333... earnings] the amount of the earnings-related contributions based on those F332[F333... earnings] F334... which the employee is liable to pay under section 6(4) of the Act [F335(the “section 6(4)(a) amount”)].

[F336(1A) On making any chain payment the [F337deemed employer] may deduct the amount of earnings related contributions calculated by reference to the deemed direct earnings which the [F337deemed employer] is liable to pay.]

[F338(1B) 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 F332[F333... earnings] fall to be aggregated, the employer may deduct the amount of the earnings-related contributions based on those F332[F333... 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.

[F339(3) If the employer–

(a)on making any payment of F332[F333... earnings] to an employee does not deduct from those F332[F333... earnings] the full section 6(4)(a) amount, or

(b)is treated as making a payment of F332[F333... 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 F332[F333... earnings] made by the employer to that employee during [F340the same year and, where the case falls within paragraph (b) [F341or sub-paragraph 4(a) or (f)], during the following year].

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

[F342(3A) 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 F332... 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 F332[F333... 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)F343;

F344(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)the F332[F333... 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; F345...

[F346(e) the employer is treated as making a payment of F332[F333... earnings] by paragraph 4A][F347; or]

[F348(f)the payment in question is made to a person whose place of employment is outside the United Kingdom and on whose F332... earnings Class 1 contributions are, but income tax is not, payable.]

(5) For the purposes of sub-paragraphs (3), [F349(3A),] (4), (8) and (11)—

(a)the amount which by virtue of those sub-paragraphs may be deducted from any payment, or from any payments which fall to be aggregated, shall be an amount in addition to, but not in excess of, the amount deductible from those payments under the other provisions of this Schedule; and

(b)for the purposes of Part III of this Schedule an additional amount which may be deducted by virtue of those sub-paragraphs [F350in a case falling within paragraph (a) of any of those sub-paragraphs [F351except sub-paragraph (3A)]] shall be treated as an amount deductible under this Schedule only in so far as the amount of the corresponding under-deduction has not been so treated.

[F352This is subject to the following qualification.]

[F353(5A) Where a payment—

(a)falls within sub-paragraph (4)(e) [F354or (f)],

(b)comprises a beneficial interest in [F355securities], or

(c)is treated as earnings within the meaning of Part 7 of the Income Tax (Earnings and Pensions) Act 2003,

sub-paragraph (5B) applies.

(5B) If this sub-paragraph applies—

(a)sub-paragraph (5)(a) shall have effect as if “, but not in excess of,” were omitted; and

(b)sub-paragraph (8) shall have effect as if at the end there were added “or the following year”]

(6) 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 [F356section 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.

[F357(8) 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 F332[F333... 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 [F358securities],

(ii)a conditional interest in [F358securities] or a beneficial interest in convertible [F358securities] treated as earnings under [F359regulation 22(5), (6) or (7)],

(iii)any gain on which the ex-employee is chargeable to tax by virtue of [F360section 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 [F361section 6(4)(a) amount].

F362(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) Where, in the circumstances specified in sub-paragraph (9), the employer has not deducted, from the earnings referred to in sub-paragraph (9)(b), the full amount of earnings-related contributions which by virtue of this Schedule he is entitled to deduct, he may, without prejudice to sub-paragraph (8) but subject to sub-paragraph (12)(b), recover the amount so under-deducted by deduction from the proceeds of sale of some, or all, of—

(a)the [F364securities] referred to in of sub-paragraph 9(b)(i) and (ii); or

(b)the [F364securities] which form the subject matter of the option referred to in sub-paragraph (9)(b)(iii).

(12) For the purposes of sub-paragraph (11)—

(a)the whole of the amount under-deducted may be recovered from the proceeds of sale of some, or all, of the [F364securities] referred to in that sub-paragraph; and

(b)the employee’s prior written consent to that sale and the recovery of all or part of the under-deduction from the proceeds thereof, shall be required.

(13) Subject to sub-paragraph (14), the employer shall record on the deductions working sheet for that employee the name and national insurance number of the employee, the year to which the working sheet relates, the appropriate category letter in relation to the employee (being the appropriate category letter indicated by the Board) and, in so far as relevant to that category letter, the following particulars regarding every payment of F332[F333... earnings] which he makes to the employee namely—

(a)the date of payment;

(b)the amount of—

(i)earnings up to and including the current lower earnings limit where earnings equal or exceed that figure,

[F365(ii)earnings which exceed the current lower earnings limit but do not exceed the current primary threshold,]

[F366(iii)earnings which exceed the current primary threshold but do not exceed the [F367current upper earnings limit],]

F368(iiia). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F369(iv)the sum of the primary Class 1 contributions and secondary Class 1 contributions payable on all the employee’s earnings, other than contributions recovered under sub-paragraph (3); and

(v)the primary Class 1 contributions payable on the employee’s earnings;]

(vi)any statutory maternity pay;

[F370(vii)any F371... statutory paternity pay;

F372(viia). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F373(viii)any statutory adoption pay[F374; F375...

(ix)any statutory shared parental pay]][F376; and

(x)any statutory parental bereavement pay.]

F377...

F378(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(14) Where 2 or more payments of F332[F333... earnings] fall to be aggregated, the employer, instead of recording under heads (iv) and (v) of sub-paragraph (13)(b) separate amounts in respect of each such payment, shall under each head record a single amount, being the total of the contributions appropriate to the description specified in that head, in respect of the aggregated payments.

(15) When an employer pays F332[F333... earnings] he shall record under the name of the employee to whom he pays the F332[F333... earnings]—

(a)the date of payment;

(b)the amount of the F332[F333... earnings], excluding any allowable [F379pension] contributions; and

(c)any allowable [F379pension] contributions;

and retain the record for a period of three years after the end of the tax year in which the F332[F333... earnings] were paid.

Textual Amendments

F334Word in Sch. 4 para. 7(1) omitted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(2)

F335Words in Sch. 4 para. 7(1) inserted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(2)

F339Sch. 4 para. 7(3) substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(3)

F343Section 112 was amended by paragraph 51(4) of Schedule 1 to the Employment Rights Act 1996 (c. 18) and paragraph 21 of Schedule 3 to the Transfer Act.

F346Sch. 4 para. 7(4)(e) and word inserted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(4)

F350Words in Sch. 4 para. 7(5)(b) inserted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(5)

F356Words in Sch. 4 para. 7(6) substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(6)

F357Sch. 4 para. 7(8) substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(7)

F361Words in Sch. 4 para. 7(9)(c) substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, 7(8)

F369Sch. 4 para. 7(13)(b)(iv)-(v) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(2)(a)(i)

F370Sch. 4 para. 7(13)(b)(vii)(viia) substituted for Sch. 4 para. 7(13)(b)(vii) (14.11.2010) by The Social Security (Contributions) (Amendment No. 5) Regulations 2010 (S.I. 2010/2450), regs. 1, 4(2)

F373Sch. 4 para. 7(13)(b)(vii)-(viii) and words inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(2)(a)(ii)

F375Word in Sch. 4 para. 7(13)(b)(viii) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(a)(i) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F376Sch. 4 para. 7(13)(b)(x) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(a)(ii) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F378Sch. 4 para. 7(13)(c) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(2)(b)

[F380Records where liability transferred from secondary contributor to employed earner: relevant employment incomeU.K.

8.  Where an election has been made for the purposes of paragraph 3B(1) of Schedule 1 to the Act (elections about transfer of liability for secondary contributions in respect of relevant employment income), the secondary contributor shall maintain records containing—

(a)a copy of any such election;

(b)a copy of the notice of approval issued by the Inland Revenue under paragraph 3B(1)(b) of that Schedule;

(c)the name and address of the secondary contributor who has entered into the election;

(d)the name of the employed earner; and

(e)the national insurance number allocated to the employed earner.]

Textual Amendments

F380Sch. 4 para. 8 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), 7(b)

Certificate of contributions paidU.K.

9.—(1) Where the employer is required to give the employee a certificate in accordance with [F381regulation 67 of the PAYE Regulations (information to employees about payments and tax deducted (Form P 60))], the employer shall enter on the certificate, in respect of the year to which the certificate relates—

(a)the amount of any earnings up to and including the current lower earnings limit where earnings equal or exceed that figure;

(b)the amount of any earnings in respect of which primary Class 1 contributions were, by virtue of section 6A of the ActF382, treated as having been paid, which exceed the current lower earnings limit but do not exceed the current primary thresholdF383...;

(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 [F384current upper earnings limit]F385...;

F386(ca). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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;

[F387(f)the amount of statutory maternity pay paid to the employee;

[F388(g)the amount of F389... statutory paternity pay paid to the employee;

F390(ga). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F391...]

(h)the amount of statutory adoption pay paid to the employee[F392; F393...]

(i)the amount of statutory shared parental pay paid to the employee;][F394; and

(j)the amount of statutory parental bereavement pay paid to the employee;]

and shall enter the amounts under [F395paragraph (e)] under the appropriate category letter indicated by the [F396Inland Revenue].

(2) Where the employer is not required to give the employee a certificate in accordance with [F397regulation 67 of the PAYE Regulations], because no tax has been deducted from the employee’s [F398relevant payments] during the year concernedF399..., [F400but 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).]

[F401(3) In sub-paragraph (2), “relevant payments” has the meaning given in the PAYE Regulations.]

Textual Amendments

F382Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

F387Sch. 4 para. 9(1)(f)-(h) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(a)

F388Sch. 4 para. 9(1)(g)(ga) substituted for Sch. 4 para. 9(1)(g) (14.11.2010) by The Social Security (Contributions) (Amendment No. 5) Regulations 2010 (S.I. 2010/2450), regs. 1, 4(3)

F393Word in Sch. 4 para. 9(1)(h) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(b)(i) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F394Sch. 4 para. 9(1)(j) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(b)(ii) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F395Words in Sch. 4 para. 9(1) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(b)

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

Payment of earnings-related contributions monthly by employerU.K.

10.—(1) Subject to [F402sub-paragraph (1A) and] paragraph 11 and 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the [F403Inland Revenue] within 14 days [F404or, 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 F405... tax month.

[F406(1A) 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 F407[F408... earnings] paid by the employer in that F409... tax month, [F410(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 RegulationsF411....

(3) For the purposes of sub-paragraph (2), if two or more payments of F407[F412... 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.

[F413(3A) 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) applies[F414, or failures rectified under paragraph 21EA(2)].]

[F415(4) 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.]

Textual Amendments

F414Words in Sch. 4 para. 10(3A) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 7

F415Sch. 4 para. 10(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2014 (S.I. 2014/1016), regs. 1(1), 2(a)

Payments of earnings-related contributions quarterly by employerU.K.

11.—(1) Subject to [F416sub-paragraph (1A) and] paragraph 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the [F417Inland Revenue] within 14 days of the end of every F418... tax quarter [F419or, 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

F420(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F421(1A) 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 F422[F423... earnings] paid by the employer in that F424... tax quarter, [F425(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 RegulationsF426....

(3) For the purposes of sub-paragraph (2), where two or more payments [F427of F422... 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.

[F428(3A) 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) applies[F429, or failures rectified under paragraph 21EA(2)].]

[F430(3B) 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 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.]

[F431(4) The condition specified in this sub-paragraph is that for [F432tax months] falling within the current year, the average monthly amount found by the formula below will be less than £1500.

The formula is—

[F433(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 [F434Inland Revenue] under the Social Security Contributions and Benefits Act 1992 and these Regulations but disregarding—

      (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

      (aa)

      [F435any amount payable in respect of retrospective earnings;]

      (c)

      F436...

    • [F437“P” is the amount which would be payable to HMRC under regulation [F438 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 [F434Inland Revenue] under [F439regulation 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 F440...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.

    • F441...

    • SP is the amount—

      (a)

      recoverable by the employer from [F442the Inland Revenue], or

      (b)

      deductible from amounts for which the employer would otherwise be accountable to [F442the Inland Revenue],

      in respect of payments to his employees by way of F443... statutory maternity pay, [F444[F445statutory paternity pay][F446, statutory shared parental pay]][F447, 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.]

Textual Amendments

F429Words in Sch. 4 para. 11(3A) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 8

F430Sch. 4 para. 11(3B) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2014 (S.I. 2014/1016), regs. 1(1), 2(b)

F431Sch. 4 para. 11(4) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(4)

F447Words in Sch. 4 para. 11(4) substituted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(c) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[F448Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) [F449or 21EA(3)] U.K.

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)[F450, 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.

[F451(3A) 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.]

Textual Amendments

F449Words in Sch. 4 para. 11ZA heading inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 9(2)

F450Words in Sch. 4 para. 11ZA(1) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 9(1)

F451Sch. 4 para. 11ZA(3A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2014 (S.I. 2014/1016), regs. 1(1), 2(c)

[F452Payments of earnings-related contributions in respect of retrospective earningsU.K.

11A.—(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.]

Textual Amendments

Payment of earnings-related contributions by employer (further provisions)U.K.

12.—[F453(1) The Inland Revenue shall give a receipt to the employer for the total amount paid under paragraph [F45410, 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 [F455Inland Revenue] on account of earnings-related contributions under paragraph [F45410, 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)F456, the amounts which he is liable to pay subsequently in respect of other payments of F457[F458... 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 F457[F458... 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;

F459(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Textual Amendments

Payment of Class 1B contributionsU.K.

13.—(1) A person who is liable to pay a Class 1B contribution (“the employer”), shall pay that Class 1B contribution to the [F460Inland Revenue] not later than 19th October [F461or, 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 [F460Inland 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 [F460Inland Revenue] under paragraph 10 or 11 for any F462... tax period in the same year.

Textual Amendments

Employer failing to pay earnings-related contributionsU.K.

14.—(1) If within [F46317 days] of the end of any F464... tax period [F465a non-Real Time Information employer] has paid no amount of earnings-related contributions to the [F466Inland Revenue] under paragraph 10 or 11 for that F464... tax period and the [F466Inland Revenue] is unaware of the amount, if any, which the employer is liable so to pay, the [F466Inland 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 [F466Inland Revenue] under that paragraph in respect of the F464... tax period in question.

(2) Where a notice given by the [F466Inland 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 F464... tax periods were one F464... tax period.

(3) If the [F466Inland Revenue] is not satisfied that an amount of earnings-related contributions paid F467... under paragraph 10 or 11 for any F464... tax period is the full amount which the employer is liable to payF467..., the [F466Inland Revenue] may give a notice under sub-paragraph (1) despite the payment of that amount.

Textual Amendments

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

15.—(1) If after [F46817 days] following the end of any F469... tax period the employer has paid no amount of earnings-related contributions to [F470HMRC] under paragraph 10 or 11 for that F469... tax period and there is reason to believe that the employer is liable to pay such contributions, [F470HMRC], upon consideration of the employer’s record of past payments [F471whether of earnings-related contributions or of combined amounts,] may to the best of [F472their judgment] specify the amount of earnings-related contributions [F473or of a combined amount] which [F474they consider] the employer is liable to pay and give notice to him of that amount.

[F475(1A) For the purposes of this paragraph “combined amount” is an amount which includes earnings-related contributions due under these regulations and one or more of the following—

(a)tax due under the PAYE Regulations;

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

(c)payments of repayments of student loans due under the [F476Education (Student Loans) (Repayment) Regulations 2009].]

[F477(1B) In arriving at an amount under paragraph (1), HMRC may also take into account any returns made by the employer under this Schedule in the tax period in question or earlier tax periods.]

(2) If, on the expiration of the period of 7 days allowed in the notice, the specified amount F478... 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 [F479or as including an amount of earnings-related contributions] which the employer was liable to pay for that F469... tax period in accordance with paragraph 10 or 11; and

(b)may be certified by [F480HMRC].

(3) The provisions of sub-paragraph (2) shall not apply if, during the period allowed in the notice, the employer pays to [F481HMRC] the full amount of earnings-related contributions which the employer is liable to pay under paragraph 10 or 11 for that F469... tax period, or the employer satisfies [F481HMRC] 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 [F482HMRC] 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 F469... tax periods, a notice may be given by [F483HMRC] under sub-paragraph (1) which extends to two or more consecutive F469... tax periods, and this Schedule shall have effect as if those F469... tax periods were the latest F469... tax period specified in the notice.

(6) A notice may be given by [F484HMRC] under sub-paragraph (1) notwithstanding that an amount of earnings-related contributions has been paid F485... by the employer under paragraph 10 or 11 for any F469... tax period, if, after seeking the employer’s explanation as to the amount of earnings-related contributions paid, [F484HMRC] is not satisfied that the amount so paid is the full amount which the employer is liable to pay F485... 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 [F484HMRC] that no further amount of earnings-related contributions is due for the relevant F469... tax period.

(7) Where, during the period allowed in a notice given by [F486HMRC] under sub-paragraph (1), the employer claims, but does not satisfy [F486HMRC], that the payment F487... made in respect of any F469... tax period specified in the notice is [F488or includes] the full amount of earnings-related contributions he is liable to pay to [F486HMRC] for that period, the employer may require [F486HMRC] to inspect the employer’s documents and records as if [F486HMRC] had called upon the employer to produce those documents and records in accordance with [F489Schedule 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 [F486HMRC] 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 [F490HMRC] under it [F491whether 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 F469... 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 [F490HMRC] under paragraph 10 or 11 for any subsequent F469... tax period.

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

Textual Amendments

F489Words in Sch. 4 para. 15(7) substituted (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(3)

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

16.—(1) The F492... Tax Acts and any regulations underF493 [F494section 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 [F495HMRC] for any F492... tax period in accordance with paragraph 10 or 11 or which he is treated as liable to [F495HMRC] [F496whether separately or as part of a combined amount] for any F492... tax period under paragraph 15; or

(b)any amount of Class 1B contributions which an employer is liable to pay to the [F495HMRC] 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 [F497as 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 [F498other 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 [F499HMRC] for any F492... tax period;

(b)Class 1B contributions which the employer is liable to pay to [F499HMRC] in respect of any year;

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

(d)any of the contributions as specified in heads (a), (b), or (c) in addition to any [F500other component of a combined amount] which the employer is liable to pay to [F499HMRC] for any F492... tax period,

without specifying the respective amount of those contributions and of [F501other component of a combined amount], or distinguishing the amounts which the employer is liable to pay in respect of each employee and without specifying the employees in question.

(4) For the purposes of—

(a)proceedings under section 66 of the Taxes Management Act 1970 F502 (including proceedings under that section as applied by the provisions of this paragraph);

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

the total amount of contributions, in addition to any [F503other component of the combined amount] which the employer is liable to pay to [F504HMRC] for any F492... tax period, referred to in sub-paragraph (3) shall, subject to sub-paragraph (2), be one cause of action or one matter of complaint.

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

(a)earnings-related contributions which the employer is liable to pay for any F492... tax period in respect of each of his several employees;

(b)Class 1B contributions which the employer is liable to pay in respect of any year in respect of each of his several employees; F505...

(c)tax which the employer is liable to pay for any F492... tax period in respect of each of his several employees.

[F506(d)amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or

(e)payments of repayments of student loans due under the [F507Education (Student Loans) (Repayment) Regulations 2009].]

[F508(6) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).]

Textual Amendments

F493Section 203 was amended by section 128 of, and paragraph 4 of Schedule 3 to, the Finance Act 1988 (c. 39), section 45(3) of the Finance Act 1989 (c. 26), paragraph 38 of Part II of Schedule 19 and item (23) of Part V of Schedule 26 to, the Finance Act 1994 (c. 9) and section 119 of the Finance Act 1998 (c. 36).

Interest on overdue earnings-related contributions or Class 1B contributionsU.K.

17.—(1) [F509Subject to [F510sub-paragraph (4A) and] paragraph 21], where, in relation to the year ended 5th April 1993 or any subsequent year, an employer has not—

F511(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)paid a Class 1B contribution by 19th October [F512or, 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 [F513HMRC].

(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 ActF514;

(b)“the reckonable date” means, in relation to—

F515(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)a Class 1B contribution, the 19th October [F516or, 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.

[F517(iii)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 1882F518.

[F519(4A) 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.]

[F520(5) A certificate of [F521HMRC] 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.]

[F522(6) 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).]

Textual Amendments

F514Section 10A was inserted by section 53 of the Social Security Act 1998 (c. 14).

F5181882 c. 61. Section 92 was amended by sections 3(1) and (3) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[F523Application of paragraphs 16 and 17 in cases of wilful failure to payU.K.

17A.—(1) If regulation 86(1)(a) applies paragraphs 16 and 17[F524, 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.]

Textual Amendments

Payment of interest on repaid earnings-related contributions or Class 1B contributionsU.K.

18.—(1) Where an earnings-related contribution paid by an employer in respect of the year ended 5th April 1993 or any subsequent year not later than the year ended 5th April 1999 is repaid to him and that repayment is made after the relevant date, any such repaid contribution shall carry interest at the rate applicable under paragraph 6(3) of Schedule 1 to the Act from the relevant date until the order for the repayment is issued.

(2) For the purposes of sub-paragraph (1) “the relevant date” is—

(a)in the case of an earnings-related contribution overpaid more than 12 months after the end of the year in respect of which the payment was made, the last day of the year in which it was paid; and

(b)in any other case, the last day of the year after the year in respect of which the contribution in question was paid.

(3) Where F525... a Class 1B contribution paid by an employer in respect of the year ended 5th April 2000 or any subsequent year is repaid to him and that repayment is made after the relevant date, any such repaid contribution shall carry interest at the rate applicable under paragraph 6(3) of Schedule 1 to the Act from the relevant date until the order for the repayment is issued.

(4) For the purpose of sub-paragraph (3) “the relevant date” is—

(a)in the case of—

F526(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)a Class 1B contribution, the 19th October next following the year in respect of which that contribution was paid; or

(b)the date on which the F527... Class 1B contribution was paid if that date is later than the date referred to in paragraph (a).

Textual Amendments

F526Sch. 4 para. 18(4)(a)(i) and word omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 (S.I. 2014/992), arts. 1(1), 10(4)(b)(i)

Repayment of interestU.K.

19.  Where a secondary contributor or a person liable to pay a Class 1B contribution has paid interest on an earnings-related contribution or a Class 1B contribution, that interest shall be repaid to him [F528if]—

(a)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 [F52952, 52A or 55].

Textual Amendments

F529Words in Sch. 4 para. 19(b) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(11)

Remission of interest for official errorU.K.

20.—(1) Where interest is payable in accordance with paragraph 17[F530, 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.

Textual Amendments

Application of paragraphs 10, 12, 16, 17, 18, 19 and 20U.K.

21.—(1) This paragraph applies where—

(a)secondary Class 1 contributions are payable in respect of [F531relevant employment income; and]

(b)an amount or proportion (as the case may be) of the liability of the secondary contributor to those contributions is transferred to the employed earner by an election made jointly by them for the purposes of paragraph 3B(1) of Schedule 1 to the ActF532.

(2) Paragraphs 10, 12, 16, 17, 18, 19 and 20 shall apply to the employed earner to the extent of the liability transferred by the election and, to that extent, those paragraphs shall not apply to the employer.

(3) For the purposes of sub-paragraph (2)—

(a)any reference in paragraphs 10, 12, 16, 17, 18 and 20 to an employer; and

(b)the reference in paragraph 19 to a secondary contributor,

shall be construed as a reference to the employed earner to whom the liability is transferred by the election.

Textual Amendments

F531Words in Sch. 4 para. 21(1)(a) 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), 7(c)

F532Paragraph 3B was inserted into Schedule 1 by section 77(2) of the Child Support, Pensions and Social Security Act 2000.

[F533Real time returns of information about payments of F534... earningsU.K.

21A.—(1) [F535Subject to [F536sub-paragraph (1A)],] on or before making any payment of F537... earnings to an employee a Real Time Information employer must deliver to HMRC the information specified in Schedule 4A (real time returns) in accordance with this paragraph [F538unless—

(a)the employer is not required to maintain a deductions working sheet for any employees, or

(b)an employee’s earnings are below the lower earnings limit and the employer is required to make a return under regulation 67B(1), regulation 67D(3), regulation 67E(6) or regulation 67EA(3) of the PAYE Regulations.]

[F539(1A) But a Real Time Information employer—

(a)which for the tax year 2014-15 meets Conditions A and B, or

(b)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 F537... earnings made to an employee in a tax month on or before making the last payment of F537... 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.]

[F539(1C) 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 F537... 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 F537... earnings is made at that time.

(4) If payments of F537... 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).

F540(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F540(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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).]

Textual Amendments

F535Words in Sch. 4 para. 21A(1) inserted (with effect in accordance with reg 1(2)(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2013 (S.I. 2013/2301), regs. 1(1), 3(a)

F538Words in Sch. 4 para. 21A(1) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 10(2)

F539Sch. 4 paras. 21A(1A)-(1E) substituted for Sch. 4 paras. 21A(1A)-(1B) (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 7(b)

F540Sch. 4 para. 21A(6)(7) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 10(3)

[F541Employees in respect of whom employer is not required to maintain a deductions worksheetU.K.

21AA.—(1) This paragraph applies if an employer makes a payment of F542... 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.

Textual Amendments

F541Sch. 4 paras. 21AA-21AD inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 11

Employees paid in specified circumstancesU.K.

21AB.—(1) This paragraph applies if—

(a)an employer makes a payment of F543... 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 F543... 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.

Textual Amendments

F541Sch. 4 paras. 21AA-21AD inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 11

Paragraphs 21AA and 21AB: supplementaryU.K.

21AC  Where paragraph 21AA or 21AB applies, the information required by paragraph 21A in respect of the payment of F544... earnings may be included in a return with the information for any other payment of F544 ... earnings.

Textual Amendments

F541Sch. 4 paras. 21AA-21AD inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 11

Benefits and expenses – returns under regulations 85 to 87 of the PAYE RegulationsU.K.

21AD.—(1) This paragraph applies if an employer makes a payment of F545... 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

(b)regulations 85 and 87 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must also be provided for benefits code employees) or would fall to be so included if the employee’s employment was subject to the benefits code for the purposes of regulation 85 of the PAYE Regulations.

(2) If the employer is unable to comply with the requirement in paragraph 21A(1) to deliver the information required by that paragraph on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than 14 days after the end of the tax month in which the payment is made.]

Textual Amendments

F541Sch. 4 paras. 21AA-21AD inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 11

[F533Modification of the requirements of paragraph 21A: notional paymentsU.K.

21B.—(1) This [F546paragraph] applies if an employer makes a payment of F547... earnings to an employee which, for the purposes of tax, is a notional payment within the meaning given by section 710(2) of ITEPA 2003 (including a notional payment arising by virtue of a retrospective tax provision).

(2) If the employer is unable to comply with the requirement in paragraph 21A(1) to deliver the information required by that paragraph on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than—

(a)the time at which the employer delivers the information required by regulation 67B of the PAYE Regulations (real time returns of information about relevant payments) in respect of the payment;

F548(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; or

(c)14 days after the end of the tax month the payment is made in,

whichever is earliest.]

Textual Amendments

F546Word in Sch. 4 para. 21B(1) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 12(2)

F548Sch. 4 para. 21B(2)(b) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 12(3)

[F533Relationship between paragraph 21A and aggregation of earningsU.K.

21C.—(1) Where an employee's earnings are aggregated, a Real Time Information employer or, as the case may be, Real Time Information employers must make such arrangements as are necessary to ensure that the information specified in paragraph (2) in respect of all the aggregated earnings is included in the information given in respect of one of the employee's employments only.

(2) The information specified in this paragraph is the information specified in paragraphs 7 and 10(b) and (d) of Schedule 4A (real time returns).]

Textual Amendments

[F549Notifications of payments of F550... earnings to and by providers of certain electronic payment methodsU.K.

21CA.—(1) A Real Time Information employer who makes a payment of F550... earnings using an approved method of electronic communications which falls to be included in a return under paragraph 21A must—

(a)generate a reference and include it in that return,

(b)notify the service provider that the payment is a payment of F550... earnings, and

(c)generate a sub-reference in respect of the payment of F550... 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 F550... 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 F550 ... earnings.]

Textual Amendments

F549Sch. 4 para. 21CA inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 13

[F533Exceptions to paragraph 21AU.K.

21D.—(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.

[F551(e)an employer to whom a direction has been given under sub-paragraph (12). ]

[F552But 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.

[F553(2A) 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.]

[F554(2B) 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) [F555On 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 F556... earnings is made in a tax [F557quarter] 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 F556 ... earnings shall be read as if they were references to all the payments made to the employee in the tax [F557quarter].

(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 [F558quarter] the return relates to.

(6) If payments of F556... earnings have been made to more than one employee in the tax [F559quarter], the return under sub-paragraph (4) must include the information required by Schedule 4A in respect of each employee to whom a payment of F556 ... earnings has been made.

F560(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F560(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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).]

[F561(12) 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.]

Textual Amendments

F551Sch. 4 para. 21D(1)(e) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 14(2)

F553Sch. 4 para. 21D(2A) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 14(3)

F555Words in Sch. 4 para. 21D(3) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 14(4)

F560Sch. 4 para. 21D(7)(8) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 14(5)

F561Sch. 4 para. 21D(12) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 14(6)

[F533Returns under paragraphs 21A and 21D: amendmentsU.K.

21E.—(1) This paragraph applies where [F562there is an inaccuracy in a return, whether careless or deliberate,] made under paragraph 21A (real time returns of information about payments of F563... earnings) or 21D (exceptions to paragraph 21A) and sub-paragraph (2), (3) or (4) applies.

(2) This sub-paragraph applies where the [F564inaccuracy] relates to the information given in the return in respect of an employee under [F565one or more of paragraphs 3A, 7], 10(b), 10(d), F566... 14, 15, 16[F567, 17A] or 18 of Schedule 4A (real time returns).

(3) This sub-paragraph applies where the [F568inaccuracy] was the omission of details of a payment of F563 ... earnings to an employee.

(4) This sub-paragraph applies where retrospective earnings increase the total amount of the F563 ... earnings paid to the employee for any tax year in which the employer was a Real Time Information employer.

[F569(5) 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 [F5702 to 7 and 10 to 12] of Schedule 4A,

F571(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii)[F572if 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,

[F573(iiia)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,]

[F574(iv)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 [F575employer becomes aware of the inaccuracy]; and

(c)must be made using an approved method of electronic communications [F576and 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 [F577by 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.]

Textual Amendments

F565Words in Sch. 4 para. 21E(2) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 15(2)

F570Words in Sch. 4 para. 21E(7)(a)(i) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 15(3)(a)

F571Sch. 4 para. 21E(7)(a)(ii) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 15(3)(b)

F576Words in Sch. 4 para. 21E(7)(c) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 15(3)(c)

[F578Failure to make a return under paragraph 21A or 21DU.K.

21EA.—(1) This paragraph applies where an employer does not make a return required by paragraph 21A (real time returns of information about payments of F579... 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-paragraphF580....

(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) [F581If 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 [F582that return[F583, but this sub-paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year]].]

Textual Amendments

F578Sch. 4 para. 21EA inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 16

F583Words in Sch. 4 para. 21EA(6) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(4)

[F533Additional information about paymentsU.K.

21F.—(1) A Real Time Information employer must inform HMRC of each of the amounts specified in Schedule 4B (additional information about payments) for each tax period unless sub-paragraph (4) or (5) applies.

(2) The information must be given in a return.

(3) The return must be delivered within 14 days after the end of the tax period.

(4) This sub-paragraph applies if—

(a)all of the amounts are zero; and

(b)the employer has not made a return under sub-paragraph (2) in the tax year.

(5) This paragraph applies if none of the amounts has changed in the tax period.

(6) If an employer makes an error in a return under this paragraph, the employer must provide the correct information in the first return made under sub-paragraph (2) after the discovery of the error.

(7) But if the information given has not been corrected before 20th April following the end of the year in question, the employer must provide the correct information for the year in question in a return under this sub-paragraph.

[F584(7A) A Real Time Information employer may send to HMRC a notification (included within a return under this paragraph or otherwise) if—

(a)for a tax period, the employer was not required to make any returns in accordance with paragraph 21A or 21D because no payments of F585... earnings were made during the tax periods, or

(b)the employer has sent the final return under paragraph 21A or 21D that the employer expects to make—

(i)in the circumstances described in paragraph 5 of Schedule A1 to the PAYE Regulations (real time returns); or

(ii)for the year.]

(8) A return under sub-paragraph (2) or (7) [F586and a notification under paragraph (7A)]—

(a)must state—

(i)the year to which the return relates,

(ii)the employer's HMRC office number,

(iii)the employer's PAYE reference, F587...

(iv)the employer's accounts office reference[F588, and;

(v)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.

F589(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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).]

Textual Amendments

F584Sch. 4 para. 21F(7A) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 17(2)

F586Words in Sch. 4 para. 21F(8) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 17(3)(a)

F587Word in Sch. 4 para. 21F(8)(a)(iii) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 17(3)(b)

F588Sch. 4 para. 21F(8)(a)(v) and word inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 17(3)(c)

F589Sch. 4 para. 21F(9) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 17(3)(c)

[F590Penalty: failure to comply with paragraph 21A or 21DU.K.

21G.—(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 F591... 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 F591... 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 [F592sub-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 F591... earnings) or 21D (exceptions to paragraph 21A).

[F593(2A) 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.]

Textual Amendments

F590Sch. 4 para. 21G inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5)

Return by employer at end of yearU.K.

22.—[F594(A1) This [F595paragraph] applies to—

(a)non-Real Time Information employers;

(b)Real Time Information employers in relation to years in which they were, for the whole of the year, non-Real Time information employers; and

(c)Real Time Information employers to whom HMRC has given a notice requiring a return under regulation 73 of the PAYE Regulations (annual return of relevant payments liable to deduction of tax (Forms P35 and P14) in respect of a tax year.]

(1) [F596Before 20th May following the end of the year the employer shall render to [F597HMRC] in such form as they may approve or prescribe], a return showing in respect of each employee, in respect of whom he was required at any time during the year to prepare or maintain a deductions working sheet in accordance with this Schedule—

(a)such particulars as [F597HMRC] may require for the identification of the employee,

(b)the year to which the return relates,

(c)in respect of each and under each of the category letters, the total amounts for the year shown under—

(i)each of [F598sub-paragraphs (i) to (v)] severally of paragraph 7(13)(b) (such amounts being rounded down to the next whole pound if not already whole pounds) in the case of paragraphs (i) [F599to (iii)]),

F600(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F601(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)the total amount of any statutory maternity pay paid during the year; F602...

[F603(da)the total amount of F604[F605... statutory paternity pay] paid during the year;

F606(daa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(db)the total amount of statutory adoption pay paid during the year[F607; F608...]

(dc)the total amount of statutory shared parental pay paid during the year][F609; and

(dd)the total amount of statutory parental bereavement pay paid during the year.]

F610(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The return required by sub-paragraph (1) shall include a statement and declaration in the form approved or prescribed by [F597HMRC] containing a list of all deductions working sheets on which the employer was obliged to keep records in accordance with this Schedule in respect of that year, and shall also include a certificate showing—

(a)the total amount of earnings-related contributions payable by him in respect of each employee during that year;

(b)the total amount of earnings-related contributions payable in respect of all his employees during that year;

F611(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)in respect of statutory maternity pay paid during that year to all his employees, the total of amounts determined under regulation 3 of the Compensation of Employers Regulations and deducted by virtue of regulation 4 of those Regulations; F612...

[F613(da)in respect of statutory paternity pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the F614[F615... statutory paternity pay] and Statutory Adoption Pay (Administration) Regulations 2002;

F616(daa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(db)in respect of statutory adoption pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002][F617; F618...

(dc)in respect of statutory shared parental pay paid during the year to all his employees the total of the amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014][F619; and

(dd)in respect of statutory parental bereavement pay paid during the year to all his employees the total of the amounts determined under regulation 5 of the Statutory Parental Bereavement Pay (Administration) Regulations 2020.]

F610(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F620(2A) Where a liability arises to pay contributions in respect of retrospective earnings relating to a closed tax year, the employer shall render a replacement return, or where necessary prepare one, in respect of the employee for that 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 paragraphs (a) to (c) of sub-paragraph (1), setting out the revised earnings and earnings-related contributions.

(2B) The return required by sub-paragraph (2A) shall include a statement and declaration in a form prescribed by HMRC containing a list of all deductions working sheets in accordance with paragraph 6(1A) of this Schedule in respect of that year, and shall also include a certificate showing—

(a)the total amount of earnings-related contributions originally payable (in accordance with sub-paragraph (2)(a)) in respect of each employee to whom sub-paragraph (2A) applies;

(b)the total amount of earnings-related contributions originally payable (in accordance with sub-paragraph (2)(b)) in respect of all employees to whom sub-paragraph (2A) applies;

(c)the total amount of revised earnings-related contributions payable in respect of each of those employees;

(d)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 employees[F621.]]

F622(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F623(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) If the employer is a body corporate, [F624the declarations] and [F625the certificates] referred to in [F626sub-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 [F597HMRC] the total amount of earnings-related contributions which he is liable so to pay, the [F597HMRC] 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), [F627the returns referred to in sub-paragraphs (1) and (2A)] may be made in such other form as [F597HMRC] and the employer approve, and in that case—

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

(b)the making of [F628the returns] shall be subject to such conditions as [F597HMRC] may direct as to the method of making it.

(7) [F629Section 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) [F630and (2A)].

Textual Amendments

F595Word in Sch. 4 para. 22(A1) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 18

F598Words in Sch. 4 para. 22(1)(c)(i) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(a)(i)

F600Sch. 4 para. 22(1)(c)(ii) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(a)(ii)

F601Sch. 4 para. 22(1)(c)(iii) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(a)(ii)

F602Word in Sch. 4 para. 22(1)(d) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(b)

F603Sch. 4 para. 22(1)(da)-(db) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(b)

F608Word in Sch. 4 para. 22(1)(db) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(i)(aa) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F609Sch. 4 para. 22(1)(dd) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(i)(bb) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F612Word in Sch. 4 para. 22(2)(d) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(c)

F613Sch. 4 para. 22(2)(da)-(db) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(5)(c)

F618Word in Sch. 4 para. 22(2)(db) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(ii)(aa) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F619Sch. 4 para. 22(2)(dd) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(d)(ii)(bb) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

[F631Notification 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 contributionU.K.

23.—(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.]

Textual Amendments

F631Sch. 4 para. 23 substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(5)

Special return by employer at end of voyage periodU.K.

24.—(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 [F632Inland Revenue] in such form as the [F632Inland 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 [F633[F634 earnings] apportioned to each such period in the voyage period;

(c)the appropriate category letter for each apportionment of F634[F633... earnings];

(d)the amounts of all the earnings-related contributions payable on each apportionment of F634[F633... 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 F634[F633... earnings] [F635and];

(f)[F636the total amount of any earnings in respect of which primary Class 1 contributions were payable.]

F637(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F638(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

Return by employer of recovery under the Statutory Sick Pay Percentage Threshold OrderU.K.

F63925.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F640Retention by employer of contribution and election recordsU.K.

26.—(1) An employer must keep and preserve all contribution records which are not required to be sent to HMRC by other provisions in these Regulations for not less than—

(a)three years after the end of the tax year to which they relate; or

(b)for documents or records relating to information about the amounts of Class 1A and Class 1B contributions, three years after the end of the year in which a contribution became payable.

(2) The duty under paragraph (1) may be discharged by preserving the contribution records in any form or by any means.

(3) Where 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, the records which the secondary contributor is obliged by paragraph 8 to maintain shall be retained by the secondary contributor throughout the period for which the election is in force and for six years after the end of that period.

(4) In this paragraph “contribution records” means wages sheets, deductions working sheets F641... and other documents or records relating to—

(a)the calculation of payment of earnings to the employer's employees or the amount of the earnings-related contributions payable for those earnings;

(b)the amount of any Class 1A contributions or Class 1B contributions payable by the employer; and

(c)any information about the amounts of Class 1A and Class 1B contributions.

[F642(4A) Sub-paragraph (4B) applies in relation to an employer who makes deductions, or applies for a repayment, under section 4 of the National Insurance Contributions Act 2014 on account of an employment allowance for which the employer qualifies for a tax year (or who intends to do so).

(4B) So far as they are not otherwise covered by sub-paragraph (4), “contribution records” includes any documents or records relating to—

(a)the employer's qualification for the employment allowance, or

(b)the calculation of any amount that has been, or could be, deducted or repaid under section 4 of the National Insurance Contributions Act 2014 on account of the employment allowance.]

(5) For the purposes of this paragraph “employer”—

(a)includes, in relation to a Class 1A contribution, the person liable to pay such a contribution in accordance with section 10ZA of the Act (liability of third party provider of benefits in kind); and

(b)means, in relation to a Class 1B contribution, the person liable to pay such a contribution in accordance with section 10A of the Act.

Textual Amendments

F640Sch. 4 para. 26-26A substituted for Sch. 4 para. 26 (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(4)

F641Words in Sch. 4 para. 26(4) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 4(4)

F642Sch. 4 para. 26(4A)(4B) inserted (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), ss. 7(3), 8 (with s. 7(4))

Certificate of employer's liability to pay contributions after inspection of documentsU.K.

26A.—(1) An officer of Revenue and Customs may, by reference to the information obtained from an inspection of the documents and records produced under Schedule 36 to the Finance Act 2008 (information and inspection powers), and on the occasion of each inspection, prepare a certificate showing—

(a)the amount of earnings-related contributions which it appears that the employer is liable to pay to HMRC, excluding any amount deducted by the employer by virtue of the Compensation of Employers Regulations for the years or tax periods covered by the inspection; or

(b)the amount of any Class 1B contributions which it appears that the employer is liable to pay to HMRC for the years covered by the inspection, or such an amount in addition to an amount referred to in paragraph (a);

together with any amount of earnings-related contributions or Class 1B contributions or a combination of those classes of contributions, which has not been paid to HMRC or, to the best of the officer's knowledge and belief, to any other person to whom it might lawfully be paid.

(2) The production of a certificate mentioned in sub-paragraph (1) shall, unless the contrary is proved, be sufficient evidence that the employer is liable to pay to HMRC in respect of the years or, as the case may be, tax periods mentioned in the certificate, the amount shown in the certificate as unpaid; and any document purporting to be such a certificate shall be treated as such a certificate until the contrary is proved.

(3) The provisions of paragraph 16 shall apply with any necessary modifications to the amount shown in such a certificate.

(4) For the purposes of this paragraph “employer” has the meaning given by paragraph 26(5).]

Textual Amendments

F640Sch. 4 para. 26-26A substituted for Sch. 4 para. 26 (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(4)

Death of an employerU.K.

27.  If an employer dies, anything which he would have been liable to do under this Schedule shall be done by his personal representatives, or, in the case of an employer who paid F643[F644... earnings] on behalf of another person, by the person succeeding him or, if no person succeeds him, the person on whose behalf he paid F643[F644 ... earnings].

Textual Amendments

Succession to a business, etcU.K.

28.—(1) This paragraph applies where there has been a change in the employer from whom an employee receives F645[F644... earnings] in respect of his employment in any trade, business, concern or undertaking, or in connection with any property, or from whom an employee receives any annuity other than a pension.

(2) Where this paragraph applies, in relation to any matter arising after the change, the employer after the change shall be liable to do anything which the employer before the change would have been liable to do under this Schedule if the change had not taken place.

(3) Sub-paragraph (2) is subject to the qualification that the employer after the change shall not be liable for the payment of any earnings-related contributions which were deductible from emoluments paid to the employee before, unless they are also deductible from emoluments paid to [F646the employee after], the change took place, or of any corresponding employer’s earnings-related contributions.

Textual Amendments

Payments by chequeU.K.

29.—(1) Sub-paragraph (2) applies for the purposes of paragraphs 10, 11, 13, 15, 17 and 18.

(2) If any payment to the [F647Inland Revenue] is made by cheque, and the cheque is paid on its first presentation to the banker on whom it is drawn, the payment shall be treated as made on the day on which the cheque was received by the [F647Inland Revenue], and “pay”, “paid”, “unpaid” and “overpaid” shall be construed accordingly.

Textual Amendments

[F648PART 3AU.K.DEBTS OF MANAGED SERVICE COMPANIES

Textual Amendments

Interpretation of this PartU.K.

29A.—(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—

(a)

is within section 688A(2)(d), and

(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—

(a)

is within section 688A(2)(d), and

(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.

Relevant contributions debts of managed service companiesU.K.

29B.—(1) A managed service company has a relevant contributions debt if—

(a)a managed service company must pay an amount of contributions for a qualifying period, and

(b)one of conditions A to E is met.

(2) Condition A is met if—

(a)a decision has been made in accordance with section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 that an amount of Class 1 National Insurance contributions is due in respect of a qualifying period, and

(b)any part of the amount has not been paid within 14 days from the date on which the decision became final and conclusive.

(3) Condition B is met if—

(a)an employer delivers a return under paragraph 22(1) (return by employer at end of year) for the tax year 2007-08, or any later tax year, showing an amount of total contributions deducted by the employer for that tax year,

(b)HM Revenue and Customs prepare a certificate under paragraph 22(5) (certificate that contributions specified in return under paragraph 22(1) remain unpaid) showing how much of that amount remains unpaid, and

(c)any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.

(4) Condition C is met if—

(a)HM Revenue and Customs prepare a certificate under paragraph 14(1) (employer failing to pay earnings-related contributions) showing an amount of contributions which the employer is liable to pay for a qualifying period, and

(b)any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.

(5) Condition D is met if—

(a)HM Revenue and Customs serve notice on an employer under paragraph 15(1) (specified amount of earnings-related contributions payable by the employer) requiring payment of the amount of Class 1 contributions which they consider the employer is liable to pay, and

(b)any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the notice is prepared.

(6) Condition E is met if—

(a)HM Revenue and Customs prepare a certificate under [F649paragraph 26A (certificate of employer's liability to pay contributions after inspection of documents)] showing an amount of contributions which it appears that the employer is liable to pay for a qualifying period,

(b)HM Revenue and Customs make a written demand for payment of that amount of contributions, and

(c)any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the written demand for payment is made.

Textual Amendments

F649Words in Sch. 4 para. 29B(6)(a) substituted (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(5)

Transfer of debt of managed service companyU.K.

29C.—(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 6th 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 noticesU.K.

29D.—(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 [F650Schedule 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).

Textual Amendments

F650Words in Sch. 4 para. 29D(7) substituted (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(6)

Contents of transfer noticeU.K.

29E.—(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)the tax periods to which the specified amount relates;

(n)if the tax periods to which the specified amount relates are comprised in more than one tax year, the apportionment of the specified amount among those tax years;

(o)the address to which payment must be sent;

(p)the address to which an appeal must be sent.

(2) The transfer notice may specify the lower amount if HM Revenue and Customs are prepared to accept the lower amount from the transferee.

(3) The transfer notice must also contain a statement, made by the officer of Revenue and Customs serving the notice, that in his opinion the specified amount is irrecoverable from the managed service company within a reasonable period.

Payment of the specified amountU.K.

29F.—(1) If a transfer notice is served, the transferee must pay the specified amount to HM Revenue and Customs at the address specified in the transfer notice.

(2) The transferee must pay the specified amount within 30 days beginning with the date on which the transfer notice is served (the “specified period”).

(3) If a transfer notice is served on a person mentioned in paragraph (a) or (b) of section 688A(2), or on a paragraph (b) associate, the specified amount carries interest from the reckonable date until the date on which payment is made.

(4) If a transfer notice is served on a person mentioned in paragraph (c) of section 688A(2), or on a paragraph (c) associate, the specified amount carries interest from the day following the expiry of the specified period until the date on which payment is made.

[F651(5) For the purposes of sub-paragraph (3) “the reckonable date” has the meaning given by paragraph 17(3)(b)(i).]

Textual Amendments

F651Sch. 4 para. 29F(5) inserted (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(7)

AppealsU.K.

29G.—(1) A transferee may appeal against the transfer notice.

(2) A notice of appeal must—

(a)be given to HM Revenue and Customs at the address specified in the transfer notice within 30 days beginning with the date on which the transfer notice was served, and

(b)specify the grounds of the appeal.

(3) The grounds of appeal are any of the following—

(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).

F652(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Procedure on appealsU.K.

29H.—(1) On an appeal [F653that 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 [F654tribunal] 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 [F655the tribunal’s] opinion is just and reasonable.

(4) If the [F656tribunal 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 [F657tribunal] may reduce the amount specified in the transfer notice to an amount determined in accordance with the equation—

(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 [F658tribunal] may reduce the amount specified in the transfer notice to such amount as in [F659the tribunal’s] opinion is just and reasonable.

Textual Amendments

Withdrawal of transfer noticesU.K.

29J.—(1) A transfer notice shall be withdrawn if the [F660tribunal 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.

Textual Amendments

Application of Part 6 of the Taxes Management Act 1970U.K.

29K.—(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 amountsU.K.

29L.—(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).]

[F661PART 3AAU.K.

Textual Amendments

F661Sch. 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 personsU.K.

29LA.—(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—

(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 [F662(other than by virtue of regulation 24 of the Social Security Contributions (Intermediaries) Regulations 2000)], and

(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—

(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

(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.

Textual Amendments

Recovery of deemed employer NICs debtU.K.

29LB.—(1) HMRC may not recover a deemed employer NICs debt in accordance with paragraph 29LA(1) unless it has given a recovery notice to the relevant person during the relevant period.

(2) No recovery of a deemed employer NICs debt may be made—

(a)if the deemed employer NICs debt relates to a year commencing before 6th April 2021, or

(b)if the deemed employer is also “the client” described in regulation 13(1)(a) of the Intermediaries Regulations.

(2) For the purposes of this Part, a “recovery notice” means a notice which complies with paragraph 29LD.

The relevant periodU.K.

29LC.—(1) In this Part, the “relevant period” in relation to a deemed employer NICs debt means the period beginning in accordance with sub-paragraph (2) and ending in accordance with sub-paragraph (3).

(2) The relevant period begins—

(a)upon the expiry of the period of 30 days beginning with the day on which the decision under section 8(1)(c) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 determining the amount referred to in paragraph (a) of the definition of deemed employer NICs debt in paragraph 29LA(3) becomes final and conclusive, or

(b)when an officer of Revenue and Customs becomes aware of sufficient information to make a decision under section 8(1)(c) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 in relation to the amount referred to in paragraph (a) of the definition of deemed employer NICs debt in paragraph 29LA(3), but considers that it would be impractical to make such a decision on account of the liquidation, dissolution or other incapacity of the deemed employer.

(3) The relevant period ends upon the expiry of the period of 12 months beginning with the day on which the period begins.

Contents of recovery noticeU.K.

29LD.—(1) A recovery notice must contain the following information—

(a)the name and address of the deemed employer to whom the deemed employer NICs debt relates;

(b)the name of “the worker” for the purposes of regulation 13(1)(a) of the Intermediaries Regulations to whom the deemed employer NICs debt relates;

(c)the amount of the deemed employer NICs debt;

(d)the tax periods to which the deemed employer NICs debt relates;

(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 interestU.K.

29LE.—(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.

AppealsU.K.

29LF.—(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 noticesU.K.

29LG.—(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 TMAU.K.

29LH.  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.]

[F663PART 3BU.K.Security for the payment of Class 1 contributions

Textual Amendments

InterpretationU.K.

29M.  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 securityU.K.

29N.  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, 11[F664, 11ZA] or 11A.

Textual Amendments

F664Word in Sch. 4 para. 29N inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 19

EmployersU.K.

29O.—(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;

F665(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .; 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.

Textual Amendments

F665Sch. 4 para. 29O(1)(c) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 4(5)

Persons from whom security can be requiredU.K.

29P.—(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 requirementU.K.

29Q.—(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 dueU.K.

29R.—(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 heldU.K.

29S.—(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 29SU.K.

29T.—(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 provisionU.K.

29U.—(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).

AppealsU.K.

29V.—(1) A person who is given notice under paragraph 29Q may appeal against the notice or any requirement in it.

(2) PGS may appeal against—

(a)the rejection by an officer of Revenue and Customs of an application under paragraph 29S(1); and

(b)a smaller reduction in the value of security held than PGS applied for.

(3) Notice of an appeal under this paragraph must be given—

(a)before the end of the period of 30 days beginning with—

(i)in the case of an appeal under sub-paragraph (1), the day after the day on which the notice was given; and

(ii)in the case of an appeal under sub-paragraph (2), the day after the day on which PGS was notified of the outcome of the application; and

(b)to the officer of Revenue and Customs by whom the notice was given or the decision on the application was made, as the case may be.

(4) Notice of an appeal under this paragraph must state the grounds of appeal.

(5) On an appeal under sub-paragraph (1) that is notified to the tribunal, the tribunal may—

(a)confirm the requirements in the notice;

(b)vary the requirements in the notice; or

(c)set aside the notice.

(6) On an appeal under sub-paragraph (2) that is notified to the tribunal, the tribunal may—

(a)confirm the decision on the application; or

(b)vary the decision on the application.

(7) On the final determination of an appeal under this paragraph—

(a)subject to any alternative determination by a tribunal or court, any security to be given is due on the 30th day after the day on which the determination is made; or

(b)HMRC may make such arrangements as they think fit to ensure the necessary reduction in the value of the security held.

(8) Part 5 of the Taxes Management Act 1970 (appeals and other proceedings) applies in relation to an appeal under this paragraph as it applies in relation to an appeal under the Taxes Acts but as if—

(a)sections 46D, 47B, 50(6) to (9) and (11)(c) and 54A to 57 were omitted; and

(b)in section 48(1)—

(i)in paragraph (a) the reference to “the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”; and

(ii)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)U.K.

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”.

OffenceU.K.

29X.—(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.]

[F666Part 3CU.K.CERTAIN DEBTS OF COMPANIES UNDER PARAGRAPH 3ZB OF PART 8 OF SCHEDULE 3 (TRAVEL EXPENSES OF WORKERS PROVIDING SERVICES THROUGH EMPLOYMENT INTERMEDIARIES)

Textual Amendments

Interpretation of Part 3C: “relevant contributions debt” and “relevant date”U.K.

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: generalU.K.

29Z.  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 debtsU.K.

29Z1.—(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 noticesU.K.

29Z2.—(1) A person who is served with a personal liability notice in relation to an amount of relevant contributions debt of a company may appeal against the notice.

(2) A notice of appeal must—

(a)be given to HMRC within 30 days beginning with the day the personal liability notice is served, and

(b)specify the grounds of the appeal.

(3) The grounds of appeal are—

(a)that all or part of the specified amount does not represent an amount of relevant contributions debt, of the company, to which paragraph 29Z1 applies, or

(b)that the person was not a director of the company on the relevant date.

(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 by the company, that—

(a)the specified amount is a relevant contributions debt of the company, and

(b)the company did not deduct, account for, or (as the case may be) pay the debt by the time by which the company was required to do so.

(5) Subject to sub-paragraph (6), on an appeal that is notified to the tribunal, the tribunal is to uphold or quash the personal liability 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 specified amount so that it does represent an amount of relevant contributions debt, of the company, to which paragraph 29Z1 applies.

Withdrawal of personal liability noticesU.K.

29Z3.—(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 1970U.K.

29Z4.—(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 amountsU.K.

29Z5.—(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 IVU.K. ASSESSMENT AND DIRECT COLLECTION

Provisions for direct paymentU.K.

30.  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.

[F667Application of paragraphs 31 and 31AU.K.

30A.—(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.]

Textual Amendments

F667Sch. 4 para. 30A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 20

Direct collection involving deductions working sheetsU.K.

31.—(1) In any case falling within paragraph 30, F668... sub-paragraphs (2) to (8) shall apply.

(2) The employee F669... shall record on [F670a working sheet] his name, national insurance number and category letter indicated by [F671HMRC], and whenever, in respect of an employment such as is specified in paragraph 30, the employee receives any F672[F673... earnings] during [F674the relevant tax year], he shall also record on that working sheet the amount of the [F673earnings], the date on which he received them, and the earnings-related contributions payable by him in respect of those [F673earnings ].

(3) Not later than the time for the payment of income tax, if any, the employee shall pay to [F671HMRC] the amount of the earnings-related contributions payable by the employee in respect of the F672[F675 ... earnings] which have been received by him and for which the income tax is or would have been payable.

[F676(3A) 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 F672... 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 [F671HMRC] in respect of the F672[F677 ... earnings] mentioned in that sub-paragraph, and [F671HMRC] is unaware of the amount, if any, which the employee is liable so to pay, or if an amount has been paid but [F671HMRC] is not satisfied that it is the full amount which the employee is liable to pay to him in respect of those [F677earnings], sub-paragraph (5) applies.

(5) If this sub-paragraph applies, [F671HMRC] 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 F672[F678 ... 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 [F678earnings] 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 [F671HMRC] 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 F672[F679 ... earnings] falling within sub-paragraph (2), he shall immediately render to [F680[F671HMRC], 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 [F679earnings], the total of those [F679earnings] and the earnings-related contributions payable from the beginning of the year to that date.

(7) [F681Before 20th May following] the end of the year, the employee shall (unless sub-paragraph (6) has applied) render to [F682[F671HMRC], 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 F672[F683 ... 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.

[F684(7A) Where a liability arises to pay contributions in respect of retrospective earnings relating to a closed tax year, the [F685employee] 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 [F685employee] 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 F686... for not less than three years after the end of the year to which they relate.

(9) [F687Section 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 [F688[F689(3A)] and (7A)].

Textual Amendments

F685Word in Sch. 4 para. 31(7A)(7B) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 21(3)

[F690Direct collection involving deductions working sheets on and after 6th April 2014U.K.

31A.—(1) On receiving any F691... 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.]

Textual Amendments

F690Sch. 4 para. 31A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 22

Regulation 67(3)

[F692SCHEDULE 4AU.K.Real time returns

Textual Amendments

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.U.K.

Information about the employer and the employeeU.K.

2.  The information specified in paragraphs 2 to [F6936, 8 to 15 and 18 to 20] of Schedule A1 (real time returns) to the PAYE Regulations.

Textual Amendments

F693Words in Sch. 4A para. 2 substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 24

[F6942A.  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.]U.K.

Textual Amendments

F694Sch. 4A para. 2A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 25

Information about payments to the employee, etcU.K.

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.

[F6953A.  The total of the amounts referred to in paragraph 3 in the year to date.]

Textual Amendments

F695Sch. 4A para. 3A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 26

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)regulation 15 (aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability) applies in relation to the earner,

an indication of whether the return relates to earnings which have been or will be aggregated.

6.  The appropriate category letter or, as the case may be, letters in relation to the employee (being the appropriate letter or letters indicated by HMRC).

7.  For the category letter or, as the case may be, each category letter in relation to the employee (being the appropriate letter or letters indicated by HMRC), the total of the amounts required to be recorded by paragraph 7(13)(b)(i) [F696to (iii)] of Schedule 4 (calculation of deduction) for the year to date.

Textual Amendments

8.  If the employee is a director, in so far as relevant to the relevant category letter (being the appropriate category letter indicated by HMRC) in relation to the employee—

(a)an indication of whether, for the purposes of assessing earnings-related contributions based on the payment, the employer has relied on regulation 8(2) or (3) (earnings periods for directors), or

(b)an indication of whether, for the purposes of assessing earnings-related contributions based on the payment, the employer has relied or, if the earnings fall to be aggregated, will rely on regulation 8(6).

9.  Where regulation 8(2) applies and the appointment was in the current tax year, the week in which the appointment was made.

10.  In so far as relevant to the relevant category letter or, as the case may be, letters (being the appropriate category letter or letters indicated by HMRC) in relation to the employee—

(a)the total amount of secondary Class 1 contributions payable on the employee’s earnings in the earnings period in which the return is made,

(b)the total amount of secondary Class 1 contributions payable on the employee’s earnings in the year to date,

(c)the total amount of primary Class 1 contributions payable on the employee’s earnings in the earnings period in which the return is made, and

(d)the total amount of primary Class 1 contributions payable on the employee’s earnings in the year to date.

11.  In a case where the earnings the return relates to will fall to be aggregated with other earnings in the same earnings period, the information required by paragraphs 6, 7 and 10 need only be provided when the final payment of F697... earnings in the earnings period is made.

Textual Amendments

F69812.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F69912A.  Whether, during the period since the employer last made a return under paragraph 21A or 21D of Schedule 4 containing information about the employee—

(a)the employee has been absent from the employment because of a trade dispute at the employer’s place of work, or

(b)the employee has been absent from the employment without pay for any other reason.

Textual Amendments

F699Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

12B.  In cases—

(a)falling within paragraph 30 of Schedule 4, or

(b)where the employer has no obligation to deduct or repay tax in accordance with regulation 21 of the PAYE Regulations

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.

Textual Amendments

F699Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

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.

Textual Amendments

F699Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

12D.  The value of any deductions made from the payment which do not otherwise fall to be reported under Schedule 4.]

Textual Amendments

F699Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

[F70012E.  The amount of Class 1A contributions payable in respect of any sporting testimonial payments.

Textual Amendments

12F.  The amount of Class 1A contributions payable in respect of any termination awards.]

Textual Amendments

Information about statutory sick payU.K.

F70113.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Information about statutory maternity payU.K.

14.  If any, the total amount of statutory maternity pay paid during the year to date in this employment.

Information about ordinary statutory paternity payU.K.

15.  If any, the total amount of F702... statutory paternity pay paid during the year to date in this employment.

Textual Amendments

Information about additional statutory paternity payU.K.

F70316.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F70417.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F705Information about statutory shared parental payU.K.

17A.  If any, the total amount of statutory shared parental pay paid during the year to date in this employment.

Textual Amendments

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.]

Textual Amendments

Information about statutory adoption payU.K.

18.  If any, the total amount of statutory adoption pay paid in the year to date in this employment.

[F706Information about statutory parental bereavement payU.K.

19.  If any, the total amount of statutory parental bereavement pay paid during the year to date in this employment.]

Textual Amendments

F706Sch. 4A para. 19 inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(4) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

Regulation 67(3)

SCHEDULE 4BU.K.Additional information about payments

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.U.K.

Deductions in respect of statutory paymentsU.K.

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 F707... 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.

Textual Amendments

F7084.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F7094A.  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.]

Textual Amendments

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.

[F7105A.  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.]

Textual Amendments

F710Sch. 4B para. 5A inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(5) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)

F7116.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Regional secondary contributions holiday for new businessesU.K.

7.  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.]

Regulation 69

SCHEDULE 5U.K. ELECTIONS ABOUT [F712SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES]

Textual Amendments

F712Words 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.—(1) An election for the purposes of paragraph 3B(1) of Schedule 1 to the Act shall contain—U.K.

[F713(a)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;

[F714(dd)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)a statement as to the method by which the secondary contributor will secure that the liability for amounts of contributions, transferred under the election, is met;

(f)a statement as to the circumstances in which it shall cease to have effect;

(g)a declaration by the employed earner that he agrees to be bound by its terms; and

(h)evidence sufficient to show that the secondary contributor agrees to be bound by its terms.

(2) The declaration referred to in sub-paragraph (1)(g) must either be signed by the employed earner or, if it is made by electronic communications, made by him in such electronic form and by such means of electronic communications as may be authorised by the Board.

Textual Amendments

F713Sch. 5 para. 1(1)(a)(b) 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(b)

2.—(1) An election to which this Schedule applies shall be made either in writing or in such electronic form and by such means of electronic communications as may be authorised by the Board.U.K.

(2) An election to which this Schedule applies may be contained in two documents, one made by the employed earner and the other by the secondary contributor, in which case—

(a)the document made by the employed earner shall contain the matters listed in paragraph 1(1)(a) to (g); and

(b)the document made by the secondary contributor shall contain the matters listed in paragraph 1(1)(a) to (f) and (h).

3.—(1) Where an election to which this Schedule applies has been made, the secondary contributor shall notify the employed earner to whom any of his liabilities are transferred by the election of—U.K.

(a)any transferred liability that arises;

(b)the amount of any transferred liability that arises; and

(c)the contents of any notice of withdrawal by the Board of any approval that relates to the election.

(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.

Regulation 140

SCHEDULE 6U.K.

PART 1U.K. 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.U.K.

2.  Royal Fleet Reserve.U.K.

3.  Royal Naval Reserve.U.K.

4.  Royal Marines Reserve.U.K.

5.  Army Reserve.U.K.

6.  Territorial Army.U.K.

7.  Royal Air Force Reserve.U.K.

8.  Royal Auxiliary Air Force.U.K.

9.  The Royal Irish Regiment, to the extent that its members are not members of any force falling within paragraph 1.U.K.

PART IIU.K. 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—U.K.

(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 F715 and not being a contributor under the Social Security Act 1975 F716 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.

Textual Amendments

Regulation 156(4)

SCHEDULE 7U.K.Corresponding Northern Ireland Enactments

1.  In this Schedule—U.K.

  • “the 1998 Order” means the Social Security (Northern Ireland) Order 1998 F717;

  • “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 F718;

  • “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 F719.

Textual Amendments

PART IU.K. ENACTMENTS CORRESPONDING TO PRIMARY LEGISLATION APPLICABLE TO GREAT BRITAIN

 

Enactment applying in Great BritainCorresponding enactment applying in Northern IrelandRelevant Northern Ireland amendment
National Insurance Act 1965National Insurance Act (Northern Ireland) 1996 F720
Section 3Section 3
Employment and Training Act 1973Employment and Training Act (Northern Ireland) 1950 F721
Section 2(2)Section 1Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 F722 and Article 5 of the Industrial Training (Northern Ireland) Order 1990 F723.
Social Security Act 1975 F724Social Security (Northern Ireland) Act 1975 F725
Section 4Section 4
Section 5(3)Section 5(3) F726
Section 7Section 7
Section 8Section 8
Section 39(4)Section 39(4)
Section 130(2)Section 125(2) F727
Social Security Pensions Act 1975Social Security Pensions (Northern Ireland) Order 1975
Section 3(1)Article 5(1)
Section 6(1)(a)Article 8(1)(a)
Companies Act 1985 F728Companies (Northern Ireland) Order 1986 F729
Section 718Article 667Amended by paragraph 8 of Schedule 8 to S.R. 1997 No. 251.
Section 735 (definition of “company”)Article 3(1)
Social Security Act 1986Social Security (Northern Ireland) Order 1986 F730
Section 7Article 9 F731
Children Act 1999Children (Northern Ireland) Order 1995
Part XPart 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 1992Social Security Contributions and Benefits (Northern Ireland) Act 1992 F732
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 3Section 3Articles 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 6Section 6Substituted 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 6ASection 6A F733
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 9Section 9Substituted by paragraph 5 of Part I of Schedule 10 to the Welfare Reform Act.
Section 10Section 10Substituted by section 78(2) of the 2000 Act.
Section 10ZASection 10ZA F734
Section 10ASection 10A F735Paragraph 12 of Schedule 3 to the Transfer Order and section 78 of the Welfare Reform Act.
Section 11Section 11Paragraph 13 of Schedule 3 to Transfer Order and article 3 of S.I. 2001/477.
Section 12Section 12Paragraph 14 of Schedule 3, and paragraph 1 of Schedule 8 to the Transfer Order.
Section 13Section 13Paragraph 15 of Schedule 3 to the Transfer Order and article 4 of S.I. 2001/477.
Section 14(1)Section 14(1)
Section 15Section 15Article 4 of S.I. 2000/755 and article 5 of S.I. 2001/477.
Section 16Section 16Paragraph 6 of Schedule 1 to the Transfer Order.
Section 17Section 17Paragraph 7 of Schedule 1, paragraph 17 of Schedule 3 and Schedule 9 to the Transfer Order.
Section 18Section 18Paragraph 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 19ASection 19A F736Paragraph 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 F737, Schedule 3 to the Jobseekers (Northern Ireland) Order 1995 F738, paragraph 18(1) of Schedule 2 to the Pensions (Northern Ireland) Order 1995 F739 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 112Section 112Schedule 1 to the Employment Rights (Northern Ireland) Order 1996 F740 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 1Schedule 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 3BParagraph 3B F741
Paragraph 6(3) and (4A)Paragraph 6(3) and (4A) F742Amended by paragraph 3 of Schedule 8 to the Transfer Order.
Schedule 2Schedule 2 F743
Social Security Administration Act 1992Social Security Administration (Northern Ireland) Act 1992 F744
Section 17Section 15
Section 18Section 16
Section 73Section 71Paragraph 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 F745, 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 179Section 155Paragraph 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 F746.
Trade Union and Labour Relations (Consolidation) Act 1992Employment Rights (Northern Ireland) Order 1996. F747
Section 189Article 217Regulation 10 of S.R. 1999 No. 432.
Pension Schemes Act 1993Pension Schemes (Northern Ireland) Act 1993. F748
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 43Section 39Paragraph 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 1995Jobseekers (Northern Ireland) Order 1995
Section 2(1)(a)Article 4(1)(a)
Social Security Contributions (Transfer of Functions, etc.) Act 1999The Transfer Order
Section 8(1)(a) and (k)(ii)Article 7(1)(a) and (k)(ii)

Textual Amendments

F727Repealed by Article 5(1) of the Social Security Pensions (Northern Ireland) Order 1975.

F731Repealed by Schedule 4 to the Pensions Schemes (Northern Ireland) act 1993 (c. 49), but continues to have effect by virtue of paragraph 21 of Schedule 5 to that Act. See also paragraph 1 of Schedule 1 to the Transfer Order.

F733Inserted by paragraph 3 of Part I of Schedule 10 to the Welfare Reform Act.

F734Inserted by section 79(1) of the 2000 Act.

F735Inserted by Article 50 of the 1998 Order.

F736Inserted by Article 51 of the 1998 Order.

F741Inserted by section 81(2) of the Child Support, Pensions and Social Security Act 2000.

F742Paragraph 4(A) was inserted by paragraph 58(11) of Schedule 6 to the 1998 Order.

F743Schedule 2 to 1992 c. 7 sets out Schedule 2 to 1992 c. 4 and section 15(3) of 1992 c. 7 expressly cross-refers to Schedule 2 in 1992 c. 4.

 

PART IIU.K. ENACTMENTS CORRESPONDING TO SUBORDINATE LEGISLATION APPLICABLE TO GREAT BRITAIN

Subordinate legislation applying in Great BritainSubordinate legislation applying in Northern IrelandRelevant amendment to the Northern Ireland provision
National Insurance (Contributions) Regulations 1969National Insurance (Contributions) Regulations (Northern Ireland) 1962 F749S.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 F750—National Insurance (Married Women) Regulations (Northern Ireland) 1973 F751
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 16Regulation 16
Social Security (Contributions) Regulations 1975Social Security (Contributions) Regulations (Northern Ireland) 1975 F752
Regulation 91Regulation 89
Regulation 94Regulation 92
Social Security (Categorisation of Earners) Regulations 1978Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 F753
Schedule 3Schedule 3Regulation 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 1988Social Security (Payments on account, Overpayments and Recovery) Regulations (Northern Ireland) 1988. F754
Regulation 13Regulation 13Regulation 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 1990Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations (Northern Ireland) 1990 F755.
Regulation 2Regulation 2
Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations 1994Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations (Northern Ireland) 1994 F756.
Regulation 3Regulation 3
Regulation 4Regulation 4
F757. . .F758. . .
Article 2Article 2
Social Security (Adjudication) Regulations 1995Social Security (Adjudication) Regulations (Northern Ireland) 1995 F759
Regulation 13Regulation 13 F760
Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996Social Security (Additional Pension) (Contributions Paid in Error) Regulations (Northern Ireland) 1996 F761
Regulation 3Regulation 3
Employer’s Contributions Re-imbursement Regulations 1996Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996 F762
Regulations 5, 6 and 8Regulations 5, 6 and 8 respectively
[F763Education (Student Loans) (Repayment) Regulations 2009] [F764Education (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 2001Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations (Northern Ireland) 2001 F765
Regulation 4Regulation 4
Regulation 9Regulation 9

Textual Amendments

F749S.R. & O. (N.I.) 1962 No. 65.

F751S.R. & O. (N.I.) 1973 No. 146.

F760Revoked by regulation 59 of, and Schedule 3 to S.R. 1999 No. 162 Article 4 of S.R. 1999 No. 371 contains relevant savings.

Regulation 157

SCHEDULE 8U.K. REVOCATIONS

PART IU.K. REVOCATIONS APPLICABLE TO GREAT BRITAIN OR TO THE UNITED KINGDOM

Column (1)Column (2)Column (3)
Regulations revokedReferencesExtent of revocation
The Social Security (Contributions) Regulation 1979S.I. 1979/591The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1980S.I. 1980/1975The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1981S.I. 1981/82The whole of the Regulations
The Social Security (Contributions) (Mariners) Amendment Regulations 1982S.I. 1982/206The whole of the Regulations
The Contracting-out (Recovery of Class 1 Contributions) Regulations 1982S.I. 1982/1033The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1982S.I. 1982/1573The whole of the Regulations
The Social Security and Statutory Sick Pay (Oil and Gas (Enterprise) Act 1982) (Consequential) Regulations 1982S.I. 1982/1738Regulation 4
The Social Security (Contributions) Amendment (No. 2) Regulations 1982S.I. 1982/1739The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1983S.I. 1983/10The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1983S.I. 1983/53The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1983S.I. 1983/73The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1983S.I. 1983/395The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1983S.I. 1983/496The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1983S.I. 1983/1689The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1984S.I. 1984/77The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1984S.I. 1984/146The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1984S.I. 1984/1756The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1985S.I. 1985/143The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1985S.I. 1985/396The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1985S.I. 1985/397The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1985S.I. 1985/398The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1985S.I. 1985/399The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1985S.I. 1985/400The whole of the Regulations
The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations 1985S.I. 1985/1398Regulations 2, 4, 5 and 6
The Social Security (Contributions) Amendment (No. 6) Regulations 1985S.I. 1985/1726The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations 1986S.I. 1986/198The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1986S.I. 1986/485The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1987S.I. 1987/413The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1987S.I. 1987/1590The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1987S.I. 1987/2111The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1988S.I. 1988/299The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1988S.I. 1988/674The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1988S.I. 1988/860The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1988S.I. 1988/992The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1989S.I. 1989/345The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1989S.I. 1989/571The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1989S.I. 1989/572The whole of the Regulations
The Social Security (Contributions) (Transitional and Consequential Provisions) Regulations 1989S.I. 1989/1677The whole of the Regulations
The Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990S.I. 1990/536Regulation 4
The Social Security (Contributions) Amendment Regulations 1990S.I. 1990/604The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1990S.I. 1990/605The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 1990S.I. 1990/906The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1990S.I. 1990/1779The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1990S.I. 1990/1935The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1991S.I. 1991/504The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1991S.I. 1991/639The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1991S.I. 1991/640The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1991S.I. 1991/1632The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1991S.I. 1991/1935The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1991S.I. 1991/2505The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1992S.I. 1992/97The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1992S.I. 1992/318The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1992S.I. 1992/667The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1992S.I. 1992/668The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1992S.I. 1992/669The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1992S.I. 1992/1440The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1993S.I. 1993/260The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1993S.I. 1993/281The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1993S.I. 1993/282The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1993S.I. 1993/583The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1993S.I. 1993/821The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1993S.I. 1993/2094The whole of the Regulations
The Social Security (Miscellaneous Amendments) Regulations 1993S.I. 1993/2736The whole of the Regulations
The Social Security (Contributions) Amendment (No. 7) Regulations 1993S.I. 1993/2925The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1994S.I. 1994/563The whole of the Regulations
The Social Security (Contributions) (Miscellaneous Amendments) Regulations 1994S.I. 1994/667The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1994S.I. 1994/1553The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1994S.I. 1994/2194The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1994S.I. 1994/2299The whole of the Regulations
The Statutory Sick Pay Percentage Threshold Order 1995S.I. 1995/512Article 6(3)
The Social Security (Contributions) Amendment Regulations 1995S.I. 1995/514The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1995S.I. 1995/714The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1995S.I. 1995/730The whole of the Regulations
The Social Security (Incapacity Benefit) (Consequential and Transitional Amendments and Savings) Regulations 1995S.I. 1995/829Regulation 13
The Social Security (Contributions) Amendment (No. 4) Regulations 1995S.I. 1995/1003The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1995S.I. 1995/1570The whole of the Regulations
The Employer’s Contributions Reimbursement Regulations 1996S.I. 1996/195Regulation 13
The Social Security (Contributions) Amendment Regulations 1996S.I. 1996/486The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1996S.I. 1996/663The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1996S.I. 1996/700The whole of the Regulations
The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1996S.I. 1996/777Regulation 5
The Social Security (Contributions) Amendment (No. 4) Regulations 1996S.I. 1996/1047The whole of the Regulations
The Social Security (Additional Pension) (Contributions Paid in Error) Regulations 1996S.I. 1996/1245Regulation 4
The Social Security (Credits and Contributions) (Jobseeker’s Allowance Consequential and Miscellaneous Amendments) Regulations 1996S.I. 1996/2367Regulation 3
The Social Security (Contributions) Amendment (No. 5) Regulations 1996S.I. 1996/2407The whole of the Regulations
The Social Security (Contributions) Amendment (No. 6) Regulations 1996S.I. 1996/3031The whole of the Regulations
The Social Security (Contributions) Amendments Regulations 1997S.I. 1997/545The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1997S.I. 1997/575The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1997S.I. 1997/820The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1997S.I. 1997/1045The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1998S.I. 1998/523The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 1998S.I. 1998/524The whole of the Regulations
The Social Security (Contributions) Amendment (No. 2) Regulations 1998S.I. 1998/680The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1998S.I. 1998/2211The whole of the Regulations
The Social Security (Contributions) Amendment (No. 4) Regulations 1998S.I. 1998/2320The whole of the Regulations
The Social Security (Contributions) Amendment (No. 5) Regulations 1998S.I. 1998/2894The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 1999S.I. 1999/361The whole of the Regulations
The Social Security (Contributions) Amendment Regulations 1999S.I. 1999/561The whole of the Regulations
The Social Security Contributions, Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations 1999S.I. 1999/567Regulations 2 to 6 and 8 to 11
The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations 1999S.I. 1999/568Regulations 2 to 12 and 14 to 19
The Social Security (Contributions) Amendment (No. 2) Regulations 1999S.I. 1999/827The whole of the Regulations
The Social Security (Contributions) Amendment (No. 3) Regulations 1999S.I. 1999/975The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations 1999S.I. 1999/1965The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations 1999S.I. 1999/2736The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations 2000S.I. 2000/175The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations 2000S.I. 2000/723The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations 2000S.I. 2000/736The whole of the Regulations
The Social Security Contributions (Notional Payment of Primary Class 1 Contribution) Regulations 2000S.I. 2000/747Regulations 7 to 9
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2000S.I. 2000/760The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations 2000S.I. 2000/761The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations 2000S.I. 2000/1149The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations 2000S.I. 2000/2084The whole of the Regulations
The Social Security (Contributions) (Amendment No. 7) Regulations 2000S.I. 2000/2077The whole of the Regulations
The Social Security (Contributions) (Amendment No. 8) Regulations 2000S.I. 2000/2207The whole of the Regulations
The Social Security (Contributions) (Amendment No. 9) Regulations 2000S.I. 2000/2343The whole of the Regulations
The Social Security (Contributions) (Amendment No. 10) Regulations 2000S.I. 2000/2744The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations 2001S.I. 2001/45The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations 2001S.I. 2001/313The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations 2001S.I. 2001/596The whole of the Regulations
The Social Security (Crediting and Treatment of National Insurance Contributions) Regulations 2001S.I. 2001/769Regulation 11

PART IIU.K. REVOCATIONS APPLICABLE TO NORTHERN IRELAND

Column (1)Column (2)Column (3)
Regulations revokedReferencesExtent of revocation
The Social Security (Contributions) Regulations (Northern Ireland) 1979S.R. 1979 No. 186The whole of the Regulations
The Social Security (Contributions Re-rating) Consequential Amendment Regulations (Northern Ireland) 1980S.R. 1980 No. 93The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1980S.R. 1980 No. 463The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1981S.R. 1981 No. 30The whole of the Regulations
The Social Security (Contributions) (Mariners) (Amendment) Regulations (Northern Ireland) 1982S.R. 1982 No. 69The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1982S.R. 1982 No. 375The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1982S.R. 1982 No. 408The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1983S.R. 1983 No. 8The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1983S.R. 1983 No. 9The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1983S.R. 1983 No. 64The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1983S.R. 1983 No. 70The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1983S.R. 1983 No. 412The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1984S.R. 1984 No. 43The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1984S.R. 1984 No. 46The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1984S.R. 1984 No. 403The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1985S.R. 1985 No. 25The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1985S.R. 1985 No. 59The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1985S.R. 1985 No. 61The whole of the Regulations
The Social Security (Contributions and Credits) (Transitional and Consequential Provisions) Regulations (Northern Ireland) 1985S.R. 1985 No. 260Regulations 2, 4, 5 and 6
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1985S.R. 1985 No. 334The whole of the Regulations
The Social Security (Contributions, Re-rating) Consequential Amendment Regulations (Northern Ireland) 1986S.R. 1986 No. 45The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1986S.R. 1986 No. 71The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1987S.R. 1987 No. 143The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1987S.R. 1987 No. 348The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1987S.R. 1987 No. 468The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1988S.R. 1988 No. 121The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1988S.R. 1988 No. 204The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1989S.R. 1989 No. 70The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1989S.R. 1989 No. 104The whole of the Regulations
The Social Security (Contributions) (Transitional and Consequential Provisions) Regulations (Northern Ireland) 1989S.R. 1989 No. 384The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1990S.R. 1990 No. 97The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations (Northern Ireland) 1990S.R. 1990 No. 101The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1990S.R. 1990 No. 110The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1990S.R. 1990 No. 320The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1990S.R. 1990 No. 350The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1991S.R. 1991 No. 68The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1991S.R. 1991 No. 106The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1991S.R. 1991 No. 310The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1991S.R. 1991 No. 404The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1991S.R. 1991 No. 490The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1992S.R. 1992 No. 41The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1992S.R. 1992 No. 126The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1992S.R. 1992 No. 127The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1992S.R. 1992 No. 138The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1993S.R. 1993 No. 59The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1993S.R. 1993 No. 71The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1993S.R. 1993 No. 114The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1993S.R. 1993 No. 130The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1993S.R. 1993 No. 368The whole of the Regulations
The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1993S.R. 1993 No. 437The whole of the Regulations
The Social Security (Contributions) (Amendment No. 7) Regulations (Northern Ireland) 1993S.R. 1993 No. 463The whole of the Regulations
The Social Security (Contributions) (Miscellaneous Amendments) Regulations (Northern Ireland) 1994S.R. 1994 No. 94The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1994S.R. 1994 No. 219The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1994S.R. 1994 No. 328The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1994S.R. 1994 No. 343The whole of the Regulations
The Statutory Sick Pay Percentage Threshold Order (Northern Ireland) 1995S.R. 1995 No. 69Article 6(3)
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1995S.R. 1995 No. 61The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1995S.R. 1995 No. 88The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1995S.R. 1995 No. 91The whole of the Regulations
The Social Security (Incapacity Benefit) (Consequential and Transitional Amendments and Savings) Regulations (Northern Ireland) 1995S.R. 1995 No. 150Regulation 13
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1995S.R. 1995 No. 257The whole of the Regulations
The Employer’s Contributions Reimbursement Regulations (Northern Ireland) 1996S.R. 1996 No. 30Regulation 13
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1996S.R. 1996 No. 58The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1996S.R. 1996 No. 79The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1996S.R. 1996 No. 89The whole of the Regulations
The Social Security (Contributions) Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1996S.R. 1996 No. 108Regulation 2
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1996S.R. 1996 No. 152The whole of the Regulations
The Social Security (Additional Pension) (Contributions Paid in Error) Regulations (Northern Ireland) 1996S.R. 1996 No. 188Regulation 4
The Social Security (Credits and Contributions) (Jobseeker’s Allowance Consequential and Miscellaneous Amendments) Regulations (Northern Ireland) 1996S.R. 1996 No. 430Regulation 3
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1996S.R. 1996 No. 433The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) Regulations (Northern Ireland) 1996S.R. 1996 No. 566The whole of the Regulations
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1997S.R. 1997 No. 100The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1997S.R. 1997 No. 163The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) Regulations (Northern Ireland) 1997S.R. 1997 No. 180The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations (Northern Ireland) 1998S.R. 1998 No. 71The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1998S.R. 1998 No. 103The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1998S.R. 1998 No. 317The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) Regulations (Northern Ireland) 1998S.R. 1998 No. 416The whole of the Regulations
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations (Northern Ireland) 1999S.R. 1999 No. 64The whole of the Regulations
The Social Security (Contributions) Statutory Maternity Pay and Statutory Sick Pay (Miscellaneous Amendments) Regulations (Northern Ireland) 1999S.R. 1999 No. 117Regulations 2 to 10
The Social Security (Contributions and Credits) (Miscellaneous Amendments) Regulations (Northern Ireland) 1999S.R. 1999 No. 118Regulations 3 to 13 and 15 to 21
The Social Security (Contributions) (Amendment) Regulations (Northern Ireland) 1999S.R. 1999 No. 119The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) Regulations (Northern Ireland) 1999S.R. 1999 No. 151The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) Regulations (Northern Ireland) 1999S.R. 1999 No. 171The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 1999S.I. 1999/1966The whole of the Regulations
The Social Security (Contributions) (Amendment) (Northern Ireland) Regulations 2000S.I. 2000/176The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2000S.I. 2000/346The whole of the Regulations
The Social Security (Contributions) (Amendment No. 3) (Northern Ireland) Regulations 2000S.I. 2000/737The whole of the Regulations
The Social Security Contributions (Notional Payment of Primary Class 1 Contribution) (Northern Ireland) Regulations 2000S.I. 2000/748Regulations 7 to 9
The Social Security (Contributions) (Re-rating) Consequential Amendment (Northern Ireland) Regulations 2000S.I. 2000/757The whole of the Regulations
The Social Security (Contributions) (Amendment No. 4) (Northern Ireland) Regulations 2000S.I. 2000/758The whole of the Regulations
The Social Security (Contributions) (Amendment No. 5) (Northern Ireland) Regulations 2000S.I. 2000/1150The whole of the Regulations
The Social Security (Contributions) (Amendment No. 6) (Northern Ireland) Regulations 2000S.I. 2000/2086The whole of the Regulations
The Social Security (Contributions) (Amendment No. 7) (Northern Ireland) Regulations 2000S.I. 2000/2078The whole of the Regulations
The Social Security (Contributions) (Amendment No. 8) (Northern Ireland) Regulations 2000S.I. 2000/2208The whole of the Regulations
The Social Security (Contributions) (Amendment No. 9) (Northern Ireland) Regulations 2000S.I. 2000/2344The whole of the Regulations
The Social Security (Contributions) (Amendment No. 10) (Northern Ireland) Regulations 2000S.I. 2000/2743The whole of the Regulations
The Social Security (Contributions) (Amendment) (Northern Ireland) Regulations 2001S.I. 2001/46The whole of the Regulations
The Social Security (Contributions) (Amendment No. 2) (Northern Ireland) Regulations 2001S.I. 2001/314The whole of the Regulations
The Social Security (Crediting and Treatment of National Insurance Contributions) Regulations (Northern Ireland) 2001S.R. 2001 No. 102Regulation 10

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