Amendment of the Social Security (Contributions) Regulations 20012
1
Regulation 80 of the Social Security (Contributions) Regulations 2001 (return by employer: Class 1A contributions)5 is amended as follows.
2
In paragraph (1A)—
a
omit sub-paragraph (a) and the “or” after it; and
b
in sub-paragraph (b), for the words from the beginning to “delivered”, substitute “by delivering it”
.
3
After paragraph (1A) insert—
1AA
Paragraph (1A) does not apply if the employer is one to whom paragraph 21D(1) of Schedule 4 (exceptions from making electronic real time information returns) applies but in those circumstances the employer must render the return by sending it to HMRC.