(a) employed, that is, a person chargeable to tax under Schedule E for the year of assessment concerned in respect of emoluments from an office or employment held by him;

(b) a person chargeable to tax under Schedule E for the year of assessment concerned in respect of a pension;

(c) self-employed, that is, a person chargeable to tax under Schedule D for the year of assessment concerned in respect of annual profits or gains arising or accruing from any trade, profession or vocation carried on by him;

(d) a child under the age of 16;

(e) other status not falling within any of sub-paragraphs (a) to (d) and, in relation to that status, specifying which of the following is applicable in his case or, if more than one, the most applicable - 


(i) caring for one or more children aged under 16,

(ii) caring for a person aged 16 or over,

(iii) in full time education,

(iv) unemployed, or

(v) other.

    (2B) The circumstances specified in this paragraph are where the total contributions to be made by the individual and, where he is an employee, his employer for the year of assessment concerned will exceed the earnings threshold, and the year of assessment either - 

(a) is not a year already specified in a declaration under paragraph (2)(e)(i) as the basis year or is not one of the 5 years of assessment following that year, or

(b) is such a year but the total contributions to be made by the individual and, where he is an employee, his employer for that year will exceed the permitted maximum based on the net relevant earnings of the individual in the basis year specified in the declaration.

    (2C) The particulars specified in this paragraph are - 

(a) where the individual is an employee, one of the following - 


(i) a copy of his payslip or Inland Revenue Form P60 showing relevant earnings for the basis year;

(ii) a declaration of his employer, signed by the employer or a person nominated by the employer, stipulating the amount of remuneration paid to the employee for the basis year or, where the basis year is the current year, an estimate of the amount of remuneration to be paid to the employee for that year;

(iii) a copy of the self-assessment included in the individual's income tax return for the basis year;

(iv) such other particulars of relevant earnings as may be required by notice in writing given by the Board;



(b) where the individual is self-employed, one of the following - 



(i) a copy of the accounts for the basis year of the individual's trade, profession or vocation;

(ii) a copy of the income tax return for the basis year of the individual, or of the self-assessment included in that return, showing net relevant earnings of the individual;

(iii) such other particulars of relevant earnings as may be required by notice in writing given by the Board.

    (2D) The reference in paragraph (2C)(a)(ii) to a declaration includes a declaration produced in electronic form and incorporating an electronic signature of the employer."

(a) in relation to the particulars specified in paragraph (2)(a) to (d), the time at which the individual first pays a net contribution;

(b) in relation to the particulars specified in paragraphs (2)(e) and (2C), immediately after the expiry of thirty days following the day on which the individual first pays a net contribution for the year of assessment concerned that, when aggregated with previous contributions made by him for that year, exceeds the earnings threshold or, as the case may be, the permitted maximum based on the net relevant earnings of the individual in the basis year."

" (d) that the individual's eligibility to make contributions for the year of assessment concerned arises by virtue of section 632A(4) (actual net relevant earnings), the individual does not fulfil any of the conditions in section 632A(6) to (9), and his net relevant earnings do not fall within section 644(5).".

(a) in relation to the certificate specified in paragraph (2)(a), (b) or (c) - 


(i) the time at which the individual first pays a net contribution;

(ii) the time at which the individual makes a declaration in accordance with regulation 5(2)(e)(i) specifying a year of assessment as the basis year for the purposes of section 646B;



(b) in relation to the certificate specified in paragraph (2)(d), the time at which the individual first pays a net contribution, being a time when his eligibility to do so arises by virtue of section 632A(4) and he does not fulfil any of the conditions in section 632A(6) to (9)."

" (b) the individual will, not later than the date specified in paragraph (3), give notice to the administrator if an event occurs as a result of which the individual, having regard to section 632A(3) to (9), will no longer be eligible to make contributions.".

(a) make a declaration in writing on behalf of the individual that the particulars or (as the case may be) the terms of the certificates or declarations so furnished are those recorded in the declaration, and

(b) send a copy of the declaration to the individual.

    (6) Subject to any corrections notified by the individual to the scheme administrator within the period of 30 days following the date on which the copy of the declaration referred to in paragraph (5) was sent to the individual, and incorporated in a new declaration made by the scheme administrator, any such declaration shall take effect as from the date on which the copy of it was sent to the individual in accordance with that paragraph.

    (7) Particulars, certificates or declarations furnished by an individual under regulation 5, 6 or this regulation shall be regarded as furnished in writing for the purposes of this regulation if they are furnished - 

(a) by telephonic facsimile transmission, or

(b) by electronic communication containing an electronic signature of the individual.

    (8) Declarations made by the scheme administrator under paragraph (5) of this regulation shall be regarded as made in writing if they are produced by electronic means; and the copy of a declaration to be sent to the individual in accordance with sub-paragraph (b) of that paragraph may be sent by telephonic facsimile transmission or by electronic communication."

(a) the basis year specified in a declaration under regulation 5(2)(e)(i),

(b) one of the 5 years of assessment following that year, or

(c) a qualifying post-cessation year."