The Social Security (Contributions) Regulations 2001

• (2) Section 11 of the Act has effect in relation to the employment as if for subsection (3) there were substituted—

(3) “Relevant profits” means profits from the employment in respect of which Class 4 contributions would be payable under section 15 for the relevant tax year if— (a) for the purposes of income tax, the earner were resident in the United Kingdom in that year; (b) the employment were carried on by the earner in Great Britain; (c) the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable; and (d) any applicable arrangements having effect under section 2 of the Taxation (International and Other Provisions) Act 2010 (double taxation arrangements) were to be disregarded.

148C

• (1) This regulation applies in relation to a person (P)—

• (a) who is ... entitled under section 11(6) of the Act, to pay one or more Class 2 contributions or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions, in respect of a contribution week in a relevant tax year;

• (b) who does not carry on a trade, profession or vocation the profits of which (if any) would be chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 for the relevant tax year; and

• (c) in respect of whom regulation 148B applies in relation to the relevant tax year.

• (2) Section 11(5) of the Act (Class 2 contributions payable in the same manner as Class 4 contributions) does not apply in relation to the Class 2 contributions (if it would otherwise do so).

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) If P is entitled to pay a Class 2 contribution under section 11(6) of the Act, P may—

• (a) make a return in such form as may be approved by HMRC; and

• (b) pay the contribution.

• (5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.

• (6) P must keep such records as may be necessary for the purposes of calculating P’s—

• (a) relevant profits from the employment for the purposes of section 11(5B) of the Act; and

• (b) ... entitlement to pay a Class 2 contribution, or entitlement to be treated as having actually paid such a contribution,

for the relevant tax year and preserve such records until the sixth anniversary of the 31st January next following the end of the relevant tax year.

Independent advice in respect of conversions and transfers of pension scheme benefits

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).

Payments made to internationally mobile employees

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

Notification 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 contribution

Repayment of Class 3A contributions

56A

• (1) Where a Class 3A contribution has been paid, the contribution shall be repaid if one or more of the following conditions are satisfied—

• (a) the person who paid the contribution (“the contributor”) dies within the period of 90 days beginning with the date of payment of the contribution, or

• (b) the contributor makes an application to HMRC for repayment within the period of 90 days beginning with the date of payment of the contribution.

• (2) Where a Class 3A contribution is repaid, any amounts received under section 45(1)(b) or (2)(e) of the Act in return for that contribution shall be deducted from the repayment.

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

CASE H

154A

• (1) For the purposes of section 9B (zero-rate secondary Class 1 contributions for certain apprentices) of the Act, an apprentice is a person who falls within paragraphs (2) and (3).

• (2) The person is employed under—

• (a) an approved English apprenticeship agreement within the meaning of section A1 of the Apprenticeships, Skills, Children and Learning Act 2009 (“the 2009 Act”),

• (b) an English apprenticeship agreement within the meaning of section 32 of the 2009 Act as saved by paragraph 2 of Part 2 of the Schedule to the Deregulation Act 2015 (Commencement No. 1 and Transitional and Saving Provisions) Order 2015,

• (c) a Welsh apprenticeship agreement within the meaning of section 32 of the 2009 Act,

• (d) arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Employment and Training Act 1973,

• (e) arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Enterprise and New Towns (Scotland) Act 1990, or

• (f) arrangements made by the Secretary of State or Northern Ireland Ministers under section 1 of the Employment and Training Act (Northern Ireland) 1950.

• (3) The person is being trained pursuant to arrangements—

• (a) in relation to which the Secretary of State has secured the provision of financial resources under section 100 of the 2009 Act, or

• (b) which are set out in a written agreement made between that person, the employer and the training provider containing the following information—

• (i) the type of apprenticeship framework or standard being followed,

• (ii) the start date of the apprenticeship, and

• (iii) the expected completion date of the apprenticeship.

1A

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

• (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).

Meaning of “workplace” and “permanent workplace”

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.

Travel for necessary attendance: employment intermediaries

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—

• (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.

• (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.

• (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—is a managed service company within the meaning given by section 61B of ITEPA 2003, orwould be such a company disregarding subsection (1)(c) of that section.

Travel by unpaid directors of not-for-profit companies

Travel where directorship held as part of a trade or profession

Travel between linked employments

Travel at start or finish of overseas employment

Travel between employments where duties performed abroad

Travel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’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

Amounts exempted from income tax under section 289A of ITEPA 2003

8A

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

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

Foreign service allowance

HM Forces’ Operational Allowance

HM Forces’ Council Tax Relief

HM Forces’ Continuity of Education Allowance

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

Overseas medical treatment

Recommended medical treatment

Experts Seconded to European Commission

Experts seconded to a body of the European Union

Expenses of MPs and other representatives

Travel expenses of members of local authorities etc

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).

Employee’s liabilities and indemnity insurance

Part 3C — CERTAIN DEBTS OF COMPANIES UNDER PARAGRAPH 3ZB OF PART 8 OF SCHEDULE 3 (TRAVEL EXPENSES OF WORKERS PROVIDING SERVICES THROUGH EMPLOYMENT INTERMEDIARIES)

Interpretation of Part 3C: “relevant contributions debt” and “relevant date”

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: general

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 debts

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 notices

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 notices

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 1970

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 amounts

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).

Exception from liability to pay Class 1A contributions ... in respect of sporting testimonial payments

40B

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

Payments and reimbursements of the cost of pensions advice

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.

Valuation of non-cash vouchers provided under optional remuneration arrangements

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.

Qualifying childcare vouchers for eligible employees who joined a scheme before 6th April 2011

Qualifying childcare vouchers for eligible 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 2011

Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017

22C

• (1) Where an amount is within regulation 22B(2) by reason of a relevant step within paragraph 1 or 1A of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 2017 it shall be treated for the purposes of Part 1 of the Act as being paid to or for the benefit of the employed earner in respect of the employed earner’s employment at such time as the relevant step which gives rise to it is treated as being taken under paragraph 1(2) or 1A(3) or (4) of that Schedule.

• (2) In paragraph (1) “relevant step” means a relevant step for the purposes of Part 7A of ITEPA 2003.

Manner of making sickness payments treated as remuneration

Calculation of earnings for the purposes of earnings-related contributions

Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

Certain payments by trustees to be disregarded

Payments to directors which are to be disregarded

Liability for Class 1 contributions in respect of earnings normally paid after pensionable age

Liability for Class 1 contributions of persons over pensionable age

Abnormal pay practices

Practices avoiding or reducing liability for contributions

HM Forces’ Accommodation Allowance

12D

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

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

Overseas medical treatment

Recommended medical treatment

Experts Seconded to European Commission

Experts seconded to a body of the European Union

Expenses of MPs and other representatives

Travel expenses of members of local authorities etc

Special provisions for reporting, payment and collection of Class 1A contributions relating to termination awards

40C

• (1) This regulation applies to a person (“LP”) who is liable to pay Class 1A contributions in respect of a termination award in accordance with section 10(1A) and (3A) of the Act.

• (2) LP must—

• (a) on or before making the termination award, deliver to HMRC the information specified in Schedule 4A (real time returns), and

• (b) pay the Class 1A contributions to HMRC within the applicable time limit specified in either paragraph 10 (monthly payment of contributions by employer) of Schedule 4 (provisions derived from income tax acts and pay as you earn regulations) or paragraph 11 (quarterly payments of contributions by employer) of that Schedule.

• (3) Paragraphs 11ZA (payments and recoveries for each tax period by Real Time Information employers: returns), 15 (specified amount of earnings-related contributions payable by the employer), 21E (returns under paragraphs 21A and 21D: amendments), 21EA (failure to make a return under paragraph 21A and 21D), 21G (penalty: failure to comply with paragraph 21A or 21D) and 26 (retention by employer of contribution and election records) of Schedule 4 apply to LP with the following modifications—

• (a) references to “earnings” are to be read as references to termination awards,

• (b) references to “the employer” are to be read as references to LP, and

• (c) references to “earnings related contributions” are to be read as references to any Class 1A contributions that LP is liable to pay in respect of the termination award.

• (4) Paragraphs (2) and (3) do not apply where paragraph (6) applies.

• (5) Paragraph (6) applies where—

• (a) a termination award consists of the provision of a benefit which is an asset provided to a person (“P”) by or on behalf of P’s former employer, and

• (b) the asset is made available to P without any transfer of ownership of that asset.

• (6) Where this paragraph applies—

• (a) LP must report and pay to HMRC any Class 1A contributions due in respect of the benefit referred to in paragraph (5) for a tax year in accordance with regulations 70 (payment of Class 1A contributions) and 71 (due date for payment of a Class 1A contribution), and

• (b) regulation 55 (repayment of Class 1A contributions) and regulations 74 (employer failing to pay a Class 1A contribution) to 83A (requirement to give security or further security for amounts of Class 1A contributions) apply with regard to the reporting, repayment and payment of interest on such payments.

• (7) Where a termination award consists of a cash benefit and one or more other benefits, the Class 1A liability is calculated by applying the threshold provided for in section 403(1) and (4) of ITEPA 2003 against those benefits in the following order—

• (a) the cash benefit,

• (b) any benefit which consists of an asset where ownership has been transferred to P,

• (c) any other benefit which consists of an asset that has been made available to P without any transfer of ownership.

• (8) Regulations 72 (Class 1A contribution due on succession to business) and 73 (Class 1A contribution due on cessation of business) apply to LP as if LP was the employer referred to in paragraph (1)(a) of each of those regulations.

Special provisions for reporting, payment and collection of Class 1A contributions relating to sporting testimonials

40D

• (1) This regulation applies to a controller of a sporting testimonial (“C”) who is liable to pay Class 1A contributions in respect of a sporting testimonial payment in accordance with section 10ZBA of the Act.

• (2) C must—

• (a) on or before making a sporting testimonial payment, deliver to HMRC the information specified in Schedule 4A (real time returns), and

• (b) pay the Class 1A contributions to HMRC within the time limit specified in paragraph 10 (monthly payment of contributions by employer) of Schedule 4 (provisions derived from income tax acts and pay as you earn regulations).

• (3) Paragraphs 11ZA (payments and recoveries for each tax period by Real Time Information employers: returns), 15 (specified amount of earnings-related contributions payable by the employer), 21E (returns under paragraphs 21A and 21D: amendments), 21EA (returns under paragraphs 21A and 21D), 21G (penalty: failure to comply with paragraph 21A or 21D) and 26 (retention by employer of contribution and election records) of Schedule 4 apply to C with the following modifications—

• (a) references to “earnings” are to be read as references to sporting testimonial payments,

• (b) references to “the employer” are to be read as references to C, and

• (c) references to “earnings related contributions” are to be read as references to any Class 1A contributions that C is liable to pay in respect of sporting testimonial payments.

• (4) Paragraphs (2) and (3) do not apply where paragraph (6) applies.

• (5) Paragraph (6) applies where—

• (a) a sporting testimonial payment is made in a tax year other than the tax year in which the sporting testimonial took place,

• (b) in the tax year in which the sporting testimonial payment is made, C is no longer making payments and deductions under the PAYE Regulations, or

• (c) a sporting testimonial payment consists of a benefit which is the provision of an asset by or on behalf of C, without transfer of ownership of that asset.

• (6) Where this paragraph applies C must report and pay to HMRC any Class 1A contributions due in respect of the sporting testimonial payment referred to in paragraph (5) in accordance with regulations 70 (payment of Class 1A contributions), 71 (due date for payment of a Class 1A contribution) and 74 (employer failing to pay a Class 1A contribution) to 83A (requirement to give security or further security for amounts of Class 1A contributions).

• (7) Regulations 55 (repayment of Class 1A contributions) and 77 (payment of interest on a repaid Class 1A contribution) apply to any repayments of Class 1A contributions under this regulation unless the overpayment has been recovered by C under paragraph 11ZA(3) of Schedule 4.

• (8) Where a sporting testimonial payment consists of a cash benefit and one or more other benefits, the Class 1A liability is calculated by applying the threshold provided for in section 306B(5) and (6) of ITEPA 2003 against those benefits in the following order—

• (a) the cash benefit,

• (b) any benefit which consists of an asset where ownership has been transferred by or on behalf of C,

• (c) any other benefit which consists of an asset that has been made available for use without any transfer of ownership by or on behalf of C.

Payments exempted from income tax under section 299B of ITEPA 2003

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.

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

Foreign service allowance

HM Forces’ Operational Allowance

HM Forces’ Council Tax Relief

HM Forces’ Continuity of Education Allowance

HM Forces’ Accommodation Allowance

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

Overseas medical treatment

Recommended medical treatment

Experts Seconded to European Commission

Experts seconded to a body of the European Union

Expenses of MPs and other representatives

Travel expenses of members of local authorities etc

12E

The amount of Class 1A contributions payable in respect of any sporting testimonial payments.

12F

The amount of Class 1A contributions payable in respect of any termination awards.

Information about statutory parental bereavement pay

19

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

5A

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.

Payments exempted from income tax under section 254A of ITEPA 2003

PART 3AA

DEBTS ARISING UNDER PART 2 OF THE SOCIAL SECURITY CONTRIBUTIONS (INTERMEDIARIES) REGULATIONS 2000

Recovery from relevant persons

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—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 (other than by virtue of regulation 24 of the Social Security Contributions (Intermediaries) Regulations 2000), andthat 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—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, oris 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.

Recovery of deemed employer NICs debt

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 period

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 notice

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 interest

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.

Appeals

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 notices

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 TMA

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.

Post Office Horizon compensation payments

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.

Voluntary Class 2 and Class 3 contributions: tax years 2016-17 and 2017-18 extension of time for payment and tax years 2016-17 to 2022-23 computation of amount

65BA

• (1) A person who is entitled, but not liable, to pay a Class 2 or Class 3 contribution in respect of tax year 2016-17 or 2017-18 may pay the contribution on or before 5th April 2025.

• (2) Notwithstanding sections 12(3) and 13(6) of the Act, the amount of a contribution payable under paragraph (1), which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

• (3) Paragraph (4) applies to a Class 2 or Class 3 contribution which—

• (a) a person is entitled, but not liable, to pay,

• (b) is paid during the period beginning on 6th April 2023 and ending on 5th April 2025, and

• (c) when paid during that period, would fall to be computed in accordance with section 12(3) or 13(6) of the Act.

• (4) Where this paragraph applies, notwithstanding sections 12(3) and 13(6) of the Act—

• (a) the amount of a Class 3 contribution payable in respect of tax year 2020-21 shall be the amount payable in relation to tax year 2020-21,

• (aa) the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,

• (b) the amount of a Class 2 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22, and

• (c) the amount of any other contribution to which this paragraph applies shall be the amount payable in relation to tax year 2022-23.

Late payment of voluntary Class 2 and 3 contributions for tax year 2006-07

Post Office Horizon Shortfall Scheme compensation payments

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 sumslost 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).

Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 2022

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.

War Widows Recognition payments

Group Litigation Order nominated individual compensation payments, onward payments of Post Office compensation payments, Post Office Process Review Scheme compensation payments and Suspension Remuneration Review compensation payments

28

• (1) A payment made by the Department for Business and Trade to a nominated individual under the Group Litigation Order compensation scheme.

• (2) A payment that is a relevant onward payment of a—

• (a) Group Litigation Order compensation scheme payment,

• (b) Horizon Shortfall Scheme top-up payment made 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,

• (c) Suspension Remuneration Review compensation payment, or

• (d) Post Office Process Review Scheme compensation payment.

• (3) A payment made by Post Office Limited under the Post Office Process Review Scheme.

• (4) A payment (including any top-up payment) made by Post Office Limited under the Suspension Remuneration Review.

• (5) In this paragraph—

• “Group Litigation Order compensation scheme” means the scheme announced by His Majesty’s Government on 22 March 2022 with the objective of ensuring that persons who were party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order have access to compensation for losses related to that system;

• “Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);

• “the Horizon system” has the same meaning as in paragraph 26(3);

• “nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and was a party to a claim against Post Office Limited in respect of the Horizon system that was subject to a group litigation order;

• “Post Office Limited” has the same meaning as in paragraph 26(3);

• “Post Office Process Review Scheme” means the review established by Post Office Limited to provide redress to postmasters who were financially impacted by previous processes or policies in relation to balance discrepancies unrelated to the Horizon system;

• “relevant onward payment” means a payment made by a company who receives a compensation payment, to an individual who is or was a director or employee of the company and it is reasonable to conclude from the circumstances that the payment is made by the company to the individual for the purpose of passing on all or part of the compensation payment to the individual;

• “Suspension Remuneration Review” means the review established by Post Office Limited to provide redress to postmasters contracted to deliver Post Office services through branches who were suspended before March 2019 and did not receive remuneration during their period of suspension.

Parental Transitions Support scheme payments

29

Any Parental Transitions Support scheme payment made by a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 under section 20 of the Local Government in Scotland Act 2003.

Jobs Plus Pilot payments

30

Any Jobs Plus Pilot scheme payment made pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973.

Employees paid advance payments of earnings

21AE

• (1) Sub-paragraph (2) applies where an employer—

• (a) normally makes a payment of earnings to an employee at regular intervals of no shorter than a week and no longer than a month,

• (b) makes an advance payment to the employee, and

• (c) makes a reduced regular interval payment to the employee.

• (2) Where this paragraph applies—

• (a) the requirements of paragraphs 6(1)(a) (deduction of earnings-related contributions), 7(13) (calculation of deduction), 21A (real time returns of information about payments of earnings) and Schedule 4A (real time returns) do not apply to advance payments in the period beginning with the making of the advance payment and ending with the making of the reduced regular interval payment, and

• (b) the reduced regular interval payment and advance payments made in respect of it must be treated for the purposes of paragraphs 6(1)(a), 7(13), 21A and Schedule 4A as if they were a single payment of earnings made at the time the reduced regular interval payment is made.

• (3) In this paragraph “regular interval” has the meaning given in regulation 1(2) of these Regulations.

Modification of the requirements of paragraph 21A: notional payments

Relationship between paragraph 21A and aggregation of earnings

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

Exceptions to paragraph 21A

Returns under paragraphs 21A and 21D: amendments

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

Additional information about payments

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

Return by employer at end of year

Notification 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 contribution

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

Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards

31

• (1) A payment of compensation made by the Department for Business and Trade to a person eligible under the Horizon Convictions Redress Scheme announced by His Majesty’s Government on 13th March 2024 who—

• (a) has a conviction involving the Horizon System quashed by legislation or by a court,

• (b) received a caution of any kind for an offence involving the Horizon system,

• (c) in Scotland received an alternative to prosecution within the definition given in section 4(5) of the Post Office (Horizon System) Offences (Scotland) Act 2024, or received a purported alternative to prosecution from Post Office Limited, or

• (d) was the subject of a criminal prosecution involving the Horizon system but was not convicted.

• (2) A payment of compensation made by Post Office Limited to a person eligible for compensation under the Horizon Shortfall Scheme or a nominated individual for the purpose of ensuring that person receives a total of £75,000 in compensation.

• (3) A payment that is a relevant onward payment of the payment defined in paragraph (2).

• (4) In this paragraph—

• “Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);

• “the Horizon system” has the same meaning as in paragraph 26(3);

• “nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Horizon Shortfall Scheme;

• “Post Office Limited” has the same meaning as in paragraph 26(3);

• “relevant onward payment” has the same meaning as in paragraph 28(5).

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

The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme

16

• (1) The qualifying amount of a tax redress payment.

• (2) For the purposes of this paragraph—

• (a) “qualifying amount”, in relation to a tax redress payment, has the meaning given in regulation 7(3) of the MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025;

• (b) “tax redress payment” has the meaning given in section 15(4) of the Finance Act 2024.

7A

• (1) Where the category letter or, as the case may be, one of the category letters in relation to the employee (being the appropriate letter or letters indicated by HMRC) is for an employee working within a freeport or investment zone, the postcode for the address in a special tax site where the employee works or, where no postcode is assigned, the alternative code provided by HMRC.

• (2) For the purposes of this paragraph “freeport” and “investment zone” have the meanings given in section 113(5) of the Finance Act 2021 and “special tax site” has the meaning given by section 113(3) of the Finance Act 2021 (designation of special tax sites).

Information about statutory neonatal care pay

20

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

5B

In respect of statutory neonatal care pay paid during the year to date to all employees, the total amounts determined under regulation 5 of the Statutory Neonatal Care Pay (Administration) Regulations 2025.

Payments made from the In-Work Emergency Discretion Fund

Horizon Shortfall Scheme Appeals compensation payments

32

• (1) A payment made by the Department for Business and Trade to a person or a nominated individual under the Horizon Shortfall Scheme Appeals.

• (2) A relevant onward payment of the payment defined in paragraph (1).

• (3) In this paragraph—

• “Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);

• “Horizon Shortfall Scheme Appeals” means the independent appeals process created by the Department for Business and Trade to assess compensation claims made under the Horizon Shortfall Scheme;

• “nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Horizon Shortfall Scheme Appeals;

• “relevant onward payment” has the same meaning as in paragraph 28(5).

Post Office Capture Redress Scheme payments

33

• (1) A payment of compensation made by the Department for Business and Trade to a person under the Post Office Capture Redress Scheme or to a nominated individual.

• (2) A relevant onward payment of a payment defined in paragraph (1).

• (3) In this paragraph—

• “the Capture system” means any version of the computer system used by Post Office Limited known as Capture or the Capture Accounting System;

• “nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Post Office Capture Redress Scheme;

• “Post Office Capture Redress Scheme” means the scheme announced by His Majesty’s Government on 19th June 2025 to compensate people adversely affected by the Capture system;

• “Post Office Limited” has the same meaning as in paragraph 26(3);

• “relevant onward payment” has the same meaning as in paragraph 28(5).

Conditions of payment of ... Class 3 contributions for periods abroad

Payments exempted from income tax under section 316ZA of ITEPA 2003

8C

Any amount that is exempted from income tax under section 316ZA of ITEPA 2003 (accommodation, supplies and services used in employment duties: payment or reimbursement of expenses).

Payments exempted from income tax under section 320D of ITEPA 2003

8D

Any amount that is exempted from income tax under section 320D of ITEPA 2003 (flu vaccinations).

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

Foreign service allowance

HM Forces’ Operational Allowance

HM Forces’ Council Tax Relief

HM Forces’ Continuity of Education Allowance

HM Forces’ Accommodation Allowance

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

Overseas medical treatment

Recommended medical treatment

Experts Seconded to European Commission

Experts seconded to a body of the European Union

Expenses of MPs and other representatives

Travel expenses of members of local authorities etc