2.—(1) The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001(1) are amended as follows.
(2) In regulation 1(2), in the definition of “due date”, in paragraph (b) after “entitled to pay” insert “or is treated as having actually paid as a result of section 11(5B) of the Act(2)”.
(3) In regulation 4 (treatment for the purpose of any contributory benefit of late paid contributions)—
(a)in paragraph (1) after “provisions of regulations” insert “4A and”,
(b)at the end of paragraph (1) omit “or”, and
(c)in paragraph (3)(a) after sub-paragraph (ii) insert “or
“(iii)following the year in respect of which the person is treated as having actually paid the contribution (as a result of section 11(5B) of the Act),”.
(4) After regulation 4 insert—
4A.—(1) For the purposes of entitlement to any contributory benefit, this regulation applies to a person if—
(a)the person has relevant profits for a tax year of, or exceeding, the small profits threshold, and
(b)the person has not made a relevant profits return for that tax year by the date on which the return is required to be made.
(2) The Class 2 contributions that the person is treated as having actually paid for the tax year (as a result of section 11(5B) of the Act) are to be treated as having been paid on the day on which a relevant profits return for the tax year is made.
(3) For the purposes of this regulation—
“relevant profits” has the meaning given by section 11(3) of the Act(3);
“relevant profits return” in relation to a tax year means—
a return under section 8 of the Taxes Management Act 1970(4) that includes relevant profits for that tax year, or
a notification to His Majesty’s Revenue and Customs of relevant profits for that tax year that is required by, and made in accordance with, any other enactment.”.
S.I. 2001/769; relevant amending instruments are S.I. 2009/659, 2016/1145, 2022/1329.
The meaning of “the Act” is given in regulation 1(2) of S.I. 2001/769 and means the Social Security Contributions and Benefits Act 1992. Section 11(5B) was inserted by S.I. 2022/1329.
Section 11(3) was substituted by paragraph 3 of Schedule 1 to the National Insurance Contributions Act 2015 (c. 5).