http://www.legislation.gov.uk/uksi/2009/2028/introduction/made

The Social Security (Contributions) (Amendment No. 4) Regulations 2009

Income tax

Business practice and regulation

Benefits

Tax

Business sectors

en

King's Printer of Acts of Parliament

2016-05-23

SOCIAL SECURITY

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I.2001/1004; “the Contributions Regulations”) to provide for mandatory electronic communication of the return and accompanying information required by paragraph 22 of Schedule 4 (return by employer at the end of year) to the Contributions Regulations (“the return”). It is already mandatory for employers employing 50 or more employees to deliver these returns by an approved method of mandatory electronic communications, this is now extended to all employers.