The Social Security (Contributions) Regulations 2001

Changes over time for: Paragraph 31

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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

Sch. 3 Pt. 10 para. 29 30 inserted by S.I. 2024/289 reg. 2
Sch. 4 para. 21AE inserted by S.I. 2024/306 reg. 2(4)
reg. 7(3A) inserted by S.I. 2024/306 reg. 2(3)(b)

Direct collection involving deductions working sheetsU.K.

31.—(1) In any case falling within paragraph 30, F1... sub-paragraphs (2) to (8) shall apply.

(2) The employee F2... shall record on [F3a working sheet] his name, national insurance number and category letter indicated by [F4HMRC], and whenever, in respect of an employment such as is specified in paragraph 30, the employee receives any F5[F6... earnings] during [F7the relevant tax year], he shall also record on that working sheet the amount of the [F6earnings], the date on which he received them, and the earnings-related contributions payable by him in respect of those [F6earnings ].

(3) Not later than the time for the payment of income tax, if any, the employee shall pay to [F4HMRC] the amount of the earnings-related contributions payable by the employee in respect of the F5[F8 ... earnings] which have been received by him and for which the income tax is or would have been payable.

[F9(3A) Before 20 May 2014 the employee must deliver to HMRC a return in the prescribed form for the tax year 2013-14 showing the following information:

(a)the total amount of the F5... earnings and earnings-related contributions payable during the tax year 2013-14,

(b)the appropriate category letter,

(c)the employee’s name and address, and

(d)the employee’s national insurance number, and

the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.]

(4) If, by the time specified in sub-paragraph (3), the employee has paid no amount of earnings-related contributions to [F4HMRC] in respect of the F5[F10 ... earnings] mentioned in that sub-paragraph, and [F4HMRC] is unaware of the amount, if any, which the employee is liable so to pay, or if an amount has been paid but [F4HMRC] is not satisfied that it is the full amount which the employee is liable to pay to him in respect of those [F10earnings], sub-paragraph (5) applies.

(5) If this sub-paragraph applies, [F4HMRC] may give notice to the employee requiring him to render, within the time limited in the notice, a return in the prescribed form containing particulars of all F5[F11 ... earnings] received by him during the period specified in the notice and such other particulars affecting the calculations of the earnings-related contributions payable in respect of the [F11earnings] in question as may be specified in the notice, and in such a case the provisions of—

(a)paragraph 14 regarding the ascertaining and certifying by [F4HMRC] of earnings-related contributions payable by an employer, and

(b)paragraph 16 regarding the recovery of those contributions.

shall apply with the necessary modifications for the purposes of ascertaining, certifying and recovering the earnings-related contributions payable by the employee.

(6) If the employee ceases to receive F5[F12 ... earnings] falling within sub-paragraph (2), he shall immediately render to [F13[F4HMRC], in such form as they may prescribe], a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the appropriate category letter, the last date on which he received any such [F12earnings], the total of those [F12earnings] and the earnings-related contributions payable from the beginning of the year to that date.

(7) [F14Before 20th May following] the end of the year, the employee shall (unless sub-paragraph (6) has applied) render to [F15[F4HMRC], in such form as they may prescribe], a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the total of the F5[F16 ... earnings] and earnings-related contributions payable during the year, together with the appropriate category letter, and the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.

[F17(7A) Where a liability arises to pay contributions in respect of retrospective earnings relating to a closed tax year, the [F18employee] shall render a replacement return for the closed tax year before 20th May following the end of the year in which the relevant retrospective contributions regulations came into force in accordance with sub-paragraph (7), setting out the revised earnings and earnings-related contributions.

(7B) Where sub-paragraph (7A) applies, the [F18employee] shall amend the relevant deductions working sheet or where necessary prepare one in accordance with sub-paragraph (2)]

(8) The employee shall retain deductions working sheets F19... for not less than three years after the end of the year to which they relate.

(9) [F20Section 98A of the Taxes Management Act 1970 (special penalties in the case of certain returns) and Schedule 24 to the Finance Act 2007 (penalties for errors) as that Schedule applies to income tax returns] as modified by the provisions of paragraph 7 to Schedule 1 to the Act, shall apply in relation to the requirement to make a return contained in sub-paragraphs [F21[F22(3A)] and (7A)].

Textual Amendments

F1Words in Sch. 4 para. 31(1) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(a)

F2Words in Sch. 4 para. 31(2) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(i)

F3Words in Sch. 4 para. 31(2) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(ii)

F4Word in Sch. 4 para. 31 substituted (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 8(16)(a)

F5Word in Sch. 4 para. 31 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(6)

F6Words in Sch. 4 para. 31(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(b)

F7Words in Sch. 4 para. 31(2) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(iii)

F8Words in Sch. 4 para. 31(3) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(c)

F9Sch. 4 para. 31(3A) inserted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(c)

F10Words in Sch. 4 para. 31(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(d)

F11Words in Sch. 4 para. 31(5) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(e)