The Social Security (Contributions) Regulations 2001

• (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.

• (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.

Payments of earnings-related contributions in respect of retrospective earnings

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

Payment of Class 1B contributions

Employer failing to pay earnings-related contributions

Specified amount of earnings-related contributions payable by the employer

Recovery of earnings-related contributions or Class 1B contributions

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

Application of paragraphs 16 and 17 in cases of wilful failure to pay

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

Repayment of interest

Remission of interest for official error

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

Real time returns of information about payments of ... earnings

21A

• (1) Subject to sub-paragraph (1A), on or before making any payment of ... 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 unless—

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

• (b) an employee’s earnings are below either the lower earnings limit or the secondary threshold, whichever is the lesser amount, 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.

• (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 ... earnings made to an employee in a tax month on or before making the last payment of ... 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.

• (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 ... 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 ... earnings is made at that time.

• (4) If payments of ... 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).

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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).

Modification of the requirements of paragraph 21A: notional payments

21B

• (1) This paragraph applies if an employer makes a payment of ... 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;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; or

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

whichever is earliest.

Relationship between paragraph 21A and aggregation of earnings

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).

Exceptions to paragraph 21A

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.

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

But 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.

• (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.

• (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) On 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 ... earnings is made in a tax quarter 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 ... earnings shall be read as if they were references to all the payments made to the employee in the tax quarter.

• (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 quarter the return relates to.

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

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (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).

• (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.

Returns under paragraphs 21A and 21D: amendments

21E

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

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

• (3) This sub-paragraph applies where the inaccuracy was the omission of details of a payment of ... earnings to an employee.

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

• (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 2 to 7 and 10 to 12 of Schedule 4A,

• (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (iii) if 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,

• (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,

• (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 employer becomes aware of the inaccuracy; and

• (c) must 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).

• (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 by 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.

Additional information about payments

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.

• (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 ... 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) and 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, ...

• (iv) the employer's accounts office reference, 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.

• (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).

Return by employer at end of year

Additional return by employer at end of year where liability transferred to employed earner: elections under paragraph 3B(1) of Schedule 1 to the Act.

Special return by employer at end of voyage period

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

Retention by employer of contribution and election records

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

Death of an employer

Succession to a business, etc

Payments by cheque

PART 3B — Security for the payment of Class 1 contributions

Interpretation

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 security

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, 11ZA or 11A.

Employers

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;

• (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.

Persons from whom security can be required

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 requirement

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 due

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 held

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 29S

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 provision

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).

Appeals

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)

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”.

Offence

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.

SCHEDULE4A — Real time returns

1

The information specified in this Schedule is as follows and terms used in this Schedule which are defined for the purposes of Schedule 4 bear the same meaning as in that Schedule.

Information about the employer and the employee

2

The information specified in paragraphs 2 to 6, 8 to 15 and 18 to 20 of Schedule A1 (real time returns) to the PAYE Regulations.

Information about payments to the employee, etc

3

The amount of the payment made that is included in the amount of the employee’s earnings from the employment for the purposes of determining the amount of earnings-related contributions payable.

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) to (iii) of Schedule 4 (calculation of deduction) for the year to date.

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 , 7A and 10 need only be provided when the final payment of ... earnings in the earnings period is made.

12

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

Information about statutory sick pay

13

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

Information about statutory maternity pay

14

If any, the total amount of statutory maternity pay paid during the year to date in this employment.

Information about ordinary statutory paternity pay

15

If any, the total amount of ... statutory paternity pay paid during the year to date in this employment.

Information about additional statutory paternity pay

16

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

17

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

Information about statutory adoption pay

18

If any, the total amount of statutory adoption pay paid in the year to date in this employment.

SCHEDULE4B — 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.

Deductions in respect of statutory payments

2

In respect of statutory maternity pay paid during the year to date to all employees the total of the amounts determined under regulation 3 (determination of the amount of additional payment to which a small employer shall be entitled) of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations 1994 and deducted by virtue of regulation 4 (right of employer to prescribed amount) of those Regulations.

3

In respect of ... 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.

4

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

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.

6

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

Regional secondary contributions holiday for new businesses

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.

Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

50C

• (1) This regulation applies to Class 3 contributions payable in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).

• (2) Paragraph (3) applies if a person (“the contributor”)—

• (a) was entitled under regulation 48, 146(2)(b) or 147(1)(b) to pay a Class 3 contribution in respect of one or more of the relevant contribution years;

• (b) had not, before the coming into force of this regulation, paid that contribution; and

• (c) will reach pensionable age on or after 6th April 2016.

• (3) The contributor may pay a Class 3 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).

• (4) The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on 5th April 2025.

• (5) Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation shall be—

• (a) in respect of contribution years 2006-07 to 2009-10, the amount payable in relation to tax year 2012-13; or

• (b) in respect of contribution years 2010-11 to 2015-16, the amount payable in the contribution year to which the payment relates.

• (6) Paragraph (5) does not apply to a Class 3 contribution paid on or after 6th April 2019.

• (6A) Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

• (7) Nothing in this regulation limits the application of regulations 50, 50A and 50B.

Disposal of contributions not properly paid

Return of contributions paid in error

Return of contributions paid in excess of maxima prescribed in regulation 21

Return of contributions: further provisions

Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate

Repayment of Class 1A contributions

Repayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes

Return of precluded Class 3 contributions

Calculation of return of contributions

Reallocation of contributions for benefit purposes

Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply

Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

61B

• (1) This regulation applies to Class 2 contributions which a person (“the contributor”) was entitled, but not liable, to pay in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).

• (2) Paragraph (3) applies if the contributor—

• (a) was entitled ... to pay a Class 2 contribution in respect of one or more of the relevant contribution years;

• (b) had not, before the coming into force of this regulation, paid that contribution; and

• (c) will reach pensionable age on or after 6th April 2016.

• (3) The contributor may pay a Class 2 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).

• (4) The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on 5th April 2025.

• (5) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation shall be—

• (a) in respect of contribution years 2006-07 to 2010-11, the amount payable in relation to tax year 2012-13; or

• (b) in respect of contribution years 2011-12 to 2015-16, the amount payable in the contribution year to which the payment relates.

• (6) Paragraph (5) does not apply to a Class 2 contribution paid on or after 6th April 2019.

• (6A) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

• (7) Nothing in this regulation limits the application of regulation 61.

Payment of contributions after death of contributor

Class 2 contributions paid late in accordance with a payment undertaking

Collection of unpaid Class 2 contributions through PAYE code

63A

• (1) Where—

• (a) the amount of any Class 2 contributions (“relevant debt”) would fall to be computed in accordance with section 12(3) of the Act (late paid Class 2 contributions), and

• (b) paragraph (2) applies,

the amount of the relevant debt must be computed in accordance with paragraph (4).

• (2) This paragraph applies where—

• (a) the code (“the PAYE code”) required by regulation 13 of the PAYE Regulations (determination of code by Inland Revenue) for use by an employer for a year in respect of the person liable to pay the relevant debt is determined in accordance with regulation 14A of the PAYE Regulations (determination of code in respect of recovery of relevant debts) so as to effect recovery of the relevant debt;

• (b) the determination of the PAYE code is made assuming the amount of the relevant debt is the amount computed in accordance with paragraph (4); and

• (c) the relevant debt is paid in the year in respect of which the PAYE code is determined for use by an employer of the person liable to pay the relevant debt.

• (3) For the purpose of determining whether a relevant debt is paid in accordance with paragraph (2)(c), the amount of the relevant debt must be assumed to be the amount computed in accordance with paragraph (4).

• (4) The amount referred to in paragraphs (1), (2)(b) and (3) is the highest weekly rate of a Class 2 contribution in the period beginning with the ... week to which the relevant debt relates and ending with the day the PAYE code mentioned in paragraph (2)(a) is determined.

Class 2 and Class 3 contributions paid within a month from notification of amount of arrears

Class 2 and Class 3 contributions paid late through ignorance or error

Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed

Amount of Class 3 contributions payable by virtue of regulation 50A

Amount of Class 3 contributions payable after issue of a full gender recognition certificate

Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06

Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06

Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements

Contributions to, and benefits from, employer-financed retirement benefits schemes

Contributions to, and pension payments from, employer-financed pension only schemes

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

Armed forces early departure scheme payments

10A

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

Employees in respect of whom employer is not required to maintain a deductions worksheet

21AA

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

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

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

Employees paid in specified circumstances

21AB

• (1) This paragraph applies if—

• (a) an employer makes a payment of ... 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 ... earnings which is for work undertaken by the employee on—

• (i) the day the payment is made, or

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

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

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

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

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

Paragraphs 21AA and 21AB: supplementary

21AC

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

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

21AD

• (1) This paragraph applies if an employer makes a payment of ... 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.

Modification of the requirements of paragraph 21A: notional payments

Relationship between paragraph 21A and aggregation of earnings

Notifications of payments of general earnings to and by providers of certain electronic payment methods

21CA

• (1) A Real Time Information employer who makes a payment of ... 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 ... earnings, and

• (c) generate a sub-reference in respect of the payment of ... 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 ... 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 ... earnings.

Exceptions to paragraph 21A

Returns under paragraphs 21A and 21D: amendments

Failure to make a return under paragraph 21A or 21D

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 ... 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-paragraph....

• (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) If 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 that return, but this sub-paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year.

Additional information about payments

Return by employer at end of year

Additional return by employer at end of year where liability transferred to employed earner: elections under paragraph 3B(1) of Schedule 1 to the Act.

Special return by employer at end of voyage period

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

Retention by employer of contribution and election records

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

Death of an employer

Succession to a business, etc

Payments by cheque

Application of paragraphs 31 and 31A

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.

Direct collection involving deductions working sheets

Direct collection involving deductions working sheets on and after 6th April 2014

31A

• (1) On receiving any ... 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.

2A

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.

3A

The total of the amounts referred to in paragraph 3 in the year to date.

12A

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.

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.

12C

The value of any amount which is not subject to tax or national insurance contributions paid to the employee at the same time as the payment.

12D

The value of any deductions made from the payment which do not otherwise fall to be reported under Schedule 4.

Fees relating to the Disclosure and Barring Service

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.

Advice relating to proposed employee shareholder agreements

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).

Continental shelf workers: provisions relating to certificates

Application for certificate

114A

• (1) An employer who meets the conditions in paragraph (2) may apply to HMRC for the issue of a UKCS continental shelf workers certificate.

• (2) The conditions are that—

• (a) the employer supplies or intends to supply a continental shelf worker for whom the secondary contributor, under regulation 114(4) (application of Part 1 and Part 6 of the Act to employment in connection with the continental shelf), is the oil field licensee;

• (b) the employer has or intends to have a contractual relationship under which the employer acts, directly or indirectly, as an agent of the oil field licensee for the purposes of National Insurance; and

• (c) the employer or an associated company has not had a certificate cancelled previously for a failure to comply with their obligations and responsibilities under regulation 114B.

• (3) An application under this regulation must be made in writing and must include—

• (a) the name and address of the employer and employer’s PAYE reference;

• (b) the name and address of a person in Great Britain who is authorised to accept service on behalf of the employer;

• (c) confirmation that the employer understands and intends to discharge the obligations contained in regulation 114B; and

• (d) the name, address, and employer’s PAYE reference of any associated company which is a current or former holder of a UKCS continental shelf workers certificate.

• (4) When the employer makes the first application under this regulation, the employer may also comply with the obligation under regulation 114B(e) by including those details (if known) in the application.

• (5) An application made under this regulation may be combined with an application made under an equivalent PAYE provision.

• (6) Upon receipt of an application under this regulation, an officer of Revenue and Customs may, if they are satisfied the conditions in paragraph (2) are met, issue a UKCS continental shelf workers certificate.

• (7) A UKCS continental shelf workers certificate must include—

• (a) the name of the UKCS continental shelf workers certificate holder;

• (b) the employer's PAYE reference of the UKCS continental shelf workers certificate holder; and

• (c) the date on which the certificate is issued.

• (8) A UKCS continental shelf workers certificate may be issued to—

• (a) the person authorised to accept service on behalf of the employer;

• (b) the employer; or

• (c) both the person authorised to accept service on behalf of the employer and the employer.

• (9) A certificate may be combined with a certificate issued under an equivalent PAYE provision.

• (10) Where an employer ceases to meet the conditions in paragraph (2) or to comply with its obligations under regulation 114B, or an equivalent PAYE provision, an officer of Revenue and Customs may, by notice in writing to the person authorised to accept service on behalf of the employer, cancel the UKCS continental shelf workers certificate from the date specified in the notice of cancellation.

• (11) The date specified in paragraph (10) may not be earlier than 10 working days after the date of the notice.

• (12) A notice under paragraph (10) may be combined with a notice under an equivalent PAYE provision.

UKCS continental shelf workers certificate holder: obligations and responsibilities

114B

A UKCS continental shelf workers certificate holder must—

• (a) make such deductions, returns and repayments as are required of a secondary contributor;

• (b) keep written records of—

• (i) the name, date of birth, and national insurance number of the continental shelf workers supplied;

• (ii) the name, registered office and oil field licence number of the oil field licensee to whom each of the workers were supplied;

• (iii) the offshore installation to which each of the workers were supplied; and

• (iv) the dates between which the workers worked on the offshore installation;

• (c) keep the records required by sub-paragraph (b) for a period of 6 years from the end of the tax year to which they relate;

• (d) where an officer of Revenue and Customs requires them in writing to do so, provide copies of the records required by sub-paragraph (b) to HMRC within 30 days of the date of the request; and

• (e) before supplying the oil field licensee with continental shelf workers for the first time, inform HMRC in writing of the details of the oil field licensee including name, business address, and oil field licence number of the oil field licensee.

UKCS oil field licensee certificate

114C

• (1) Where a UKCS continental shelf workers certificate holder has notified HMRC that the employer intends to supply continental shelf workers to an oil field licensee an officer of Revenue and Customs must issue a UKCS oil field licensee certificate to the oil field licensee.

• (2) The UKCS oil field licensee certificate must include—

• (a) the name of the oil field licensee;

• (b) the registered office of that oil field licensee;

• (c) the oil field licence number;

• (d) the name of the UKCS continental shelf workers certificate holder;

• (e) the date on which it is issued; and

• (f) a description of the continental shelf workers to whom it applies.

• (3) Where a UKCS oil field licensee certificate is in force the holder of that certificate is not liable to pay any contributions in respect of any continental shelf worker of a description set out in the certificate.

• (4) If a UKCS continental shelf workers certificate is cancelled by an officer of Revenue and Customs that officer must also, by notice in writing, cancel the UKCS oil field licensee certificate.

• (5) A notice under paragraph (4) must—

• (a) be sent on the same day as the notice cancelling the UKCS continental shelf workers certificate;

• (b) specify the date of cancellation of the UKCS oil field licensee certificate; and

• (c) notify the oil field licensee that it is liable to meet its obligations as a secondary contributor.

• (6) The date of cancellation of the UKCS oil field licensee certificate must be the same date as that specified in the UKCS continental shelf workers certificate cancellation notice.

Interpretation of regulations 114 to 114C

114D

In regulations 114 to 114C—

• “associated company” means any company within the meaning of section 449 of the Corporation Tax Act 2010;

• “an equivalent PAYE provision” means any provision in the PAYE Regulations which has an equivalent effect to the provisions in regulations 114A to 114C;

• “employer’s PAYE reference” has the meaning given in regulation 2(1) of the PAYE Regulations;

• “offshore installation” means—a structure which is, is to be, or has been, put to a relevant use while in water;but a structure is not an offshore installation if—it has permanently ceased to be put to a relevant use,it is not, and is not to be, put to any other relevant use, andsince permanently ceasing to be put to a relevant use, it has been put to a use which is not a relevant use;a use is a relevant use if it is—for the purposes of exploiting mineral resources,for the purposes of exploration with a view to exploiting mineral resources,for the storage of gas in or under the shore or the bed of any waters,for the recovery of gas so stored,for the conveyance of things by means of a pipe,mainly for the provision of accommodation for individuals who work on or from a structure which is, is to be, or has been put to any of the above uses while in the water,for the purposes of decommissioning any structure which has been used for or in connection with any of the relevant uses above;a structure is put to use while in water if it is put to use while—standing in any waters,stationed (by whatever means) in any waters, orstanding on the foreshore or other land intermittently covered with water;a “structure” includes a ship or other vessel except where it is used wholly or mainly—for the transport of supplies;as a safety vessel;for a combination of (i) and (ii); orfor the laying of cables; and

• “oil field licensee” means the holder of a licence under Part 1 of the Petroleum Act 1998 in respect of the area in which the duties of the continental shelf worker’s employment are performed;

• “UKCS continental shelf workers certificate” means a certificate issued under regulation 114A;

• “UKCS oil field licensee certificate” means a certificate issued under regulation 114C(1).

Travel by unpaid directors of not-for-profit companies

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.

Travel where directorship held as part of a trade or profession

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).

Travel between linked employments

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).

This paragraph is subject to paragraph 1A.

Travel at start or finish of overseas employment

Travel between employments where duties performed abroad

Travel costs and expenses where duties performed abroad: earner’s travel

Travel costs and expenses where duties performed abroad: earner’s travel

Foreign accommodation and subsistence costs and expenses (overseas employments)

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

Travelling expenses of workers on offshore gas and oil rigs

Payments connected with cars and vans and exempt heavy goods vehicles provided for private use

Qualifying amounts of relevant motoring expenditure

Qualifying amounts of mileage allowance payment in respect of cycles

Qualifying amounts of passenger payment

Car fuel

Van fuel

Car parking facilities

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

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

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

HM Forces’ Continuity of Education Allowance

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

Overseas medical treatment

Penalty: failure to comply with paragraph 21A or 21D

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 ... 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 ... 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 sub-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 ... earnings) or 21D (exceptions to paragraph 21A).

• (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.

Return by employer at end of year

Additional return by employer at end of year where liability transferred to employed earner: elections under paragraph 3B(1) of Schedule 1 to the Act.

Special return by employer at end of voyage period

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

Retention by employer of contribution and election records

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

Death of an employer

Succession to a business, etc

Payments by cheque

Liability of a partner in an AIFM firm for Class 4 contributions

94B

• (1) This regulation applies if an AIFM firm makes an election under section 863H of ITTOIA 2005 (election for special provision for alternative investment fund managers to apply).

• (2) Where a partner (“P”) in an AIFM firm allocates a profit (“the allocated profit”) to that firm as provided for in section 863I(2) of ITTOIA 2005 (allocation of profit to the AIFM firm), no Class 4 contributions are payable in respect of that allocated profit by virtue of the allocation.

• (3) Paragraph (4) applies if all or part of the allocated profit vests in P at a time when P is carrying on the AIFM trade (whether as a partner in the AIFM firm or otherwise).

• (4) The amount treated as a profit under section 863J(2) and (5) of ITTOIA 2005 (vesting of remuneration represented by the allocated profit) is to be treated for the purposes of the Act as if it were profits—

• (a) to which section 15(1) of the Act (class 4 contributions recoverable under the Income Tax Acts) applies; and

• (b) made by P in the tax year in which that profit is chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.

• (5) In this regulation—

• “AIFM firm” and “AIFM trade” have the meanings given in section 863H(3) and (4) of ITTOIA 2005; and

• “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005.

Deferment of Class 4 liability where such liability is in doubt

Application for deferment of Class 4 liability

General conditions for application for, and issue of, certificates of exception and deferment

Revocation of certificates of exception and deferment

Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment

Annual maximum of Class 4 contributions due under section 15 of the Act

Disposal of Class 4 contributions under section 15 of the Act which are not due

Repayment of Class 4 contributions under section 15 of the Act which are not due

Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners

Notification of national insurance number and recording of category letter on deductions working sheet

Calculation of earnings for the purposes of special Class 4 contributions

Notification and payment of special Class 4 contributions due

Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or appeal under section 8 of the Transfer Act

Annual maximum of special Class 4 contribution

Disposal of special Class 4 contributions paid in excess or error

Return of special Class 4 contributions paid in excess or error

Exception from liability to pay Class 1A contributions in respect of an amount representing an amount on which Class 1 or Class 1A contributions have already been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014

40A

Class 1A contributions shall not be payable in respect of a benefit in kind provided 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.

Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014

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.

Recommended medical treatment

14A

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

Experts Seconded to European Commission

Experts seconded to a body of the European Union

Expenses of MPs and other representatives

Information about statutory shared parental pay

17A

If any, the total amount of statutory shared parental pay paid during the year to date in this employment.

17B

Where statutory shared parental pay has been paid during the year to date, the following information from the employee’s application for the payment under, as the case may be, regulation 6, 7, 19, or 20 (notification and evidential requirements) of the Statutory Shared Parental Pay (General) Regulations 2014—

• (a) the name of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to which the application relates, and

• (b) where there is such a number, the national insurance number of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to whom the application relates.

Information about statutory adoption pay

4A

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.

Exception from ... Class 2 contributions

Notification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015

87AA

• (1) A person (P) to whom paragraph (2) applies shall immediately notify the relevant date to HMRC in writing or by such means of electronic communication as may be approved.

• (2) This paragraph applies where P on or after 6th April 2015—

• (a) commences or ceases to be a self-employed earner; or

• (b) is entitled to pay a Class 3 contribution and either wishes to do so or cease doing so.

• (3) In paragraph (1) “the relevant date” means—

• (a) in relation to a person to whom paragraph (2)(a) applies, the date on which P commences or ceases to be a self-employed earner;

• (b) in relation to a person to whom paragraph (2)(b) applies, the date on which P wishes to commence or cease paying Class 3 contributions.

• (4) P is to be treated as having immediately notified HMRC in accordance with paragraph (1) if P has notified HMRC within such further time, if any, as HMRC may allow.

Penalty for failure to notify

Disclosure

Reduction of penalty for disclosure

Special reduction

Notice of decision etc.

Double jeopardy

Notification of change of address

Method of, and time for, payment of Class 2 and Class 3 contributions etc.

Class 2 contributions for tax years up to 2014-15

89A

• (1) This regulation applies where a person (P) is liable to pay a Class 2 contribution in respect of any contribution week in a tax year up to and including the 2014-15 tax year.

• (2) An officer of HMRC may issue P with written notice of the amount of Class 2 contributions for which P is liable in respect of any tax year up to and including the 2014-15 tax year.

• (3) P shall pay the amount of contributions for which he is liable no later than the date specified in the notice. This paragraph is subject to paragraphs (4) and (5).

• (4) Where P—

• (a) is liable to pay a Class 2 contribution in respect of any contribution week falling within the period defined in paragraph (5) (“the specified contribution period”); and

• (b) has notified HMRC of such liability in accordance with the provisions of regulation 87 or 87A,

HMRC shall issue P with written notice of the amount of Class 2 contributions for which P is liable to pay in respect of the specified contribution period no later than 1st June 2015 and P shall pay the amount set out in that notice to HMRC no later than 31st July 2015.

• (5) For the purposes of paragraph (4), the specified contribution period is the period of not less than 26 contribution weeks falling within the 2014-15 tax year commencing with the first day of the twenty seventh contribution week in that year.

Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions

Class 2 contributions - maternity allowance

90ZA

• (1) This regulation applies in connection with maternity allowance under section 35 or 35B of the Act.

• (2) A person who is, or will be, either ... entitled to pay a Class 2 contribution , or is or will be treated for relevant purposes as having actually paid a Class 2 contribution as a result of section 11(5B) of the Act, in respect of a week in a tax year may pay a Class 2 contribution in respect of that week at any time in the period—

• (a) beginning with that week; and

• (b) ending with 31st January next following the end of the relevant tax year.

• (3) Where a person pays a Class 2 contribution in accordance with paragraph (2)—

• (a) the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6) of the Act, and

• (b) the contribution is to be treated after the end of the tax year—

• (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (ii) ... as a Class 2 contribution under section 11(6) of the Act.

• (4) Where a person—

• (a) has paid a contribution in accordance with paragraph (2) in respect of a week in a tax year, and

• (b) is treated for relevant purposes as having actually paid a Class 2 contribution in respect of that week as a result of section 11(5B) of the Act,

the person may make an application to HMRC for the return of the contribution that was paid.

• (5) An application under paragraph (4) must be made—

• (a) in such form and manner as HMRC may require, and

• (b) on or before 31st January next following the end of the tax year.

• (6) On the making of an application under paragraph (4) HMRC must return the contribution that was paid.

• (7) In this regulation “for relevant purposes” has the meaning given by section 11(5C) of the Act.

148B

• (1) This regulation applies, in relation to a tax year, in respect of a person who is in that tax year—

• (a) in employment as a self-employed earner; and

• (b) a person to whom the Act applies by virtue of Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004.