The Employer’s Contributions Re-imbursement Regulations 1996

Deductions certificate

7.—(1) An application for a deductions certificate must be in writing and shall contain the particulars specified in paragraph (2).

(2) For the purposes of paragraph (1) the particulars required are–

• the name and address of the person employing the qualifying employee;

• the name and national insurance number of the qualifying employee;

• the date the qualifying employee’s employment with that person commenced.

(3) An application for a deductions certificate must be made to the Secretary of State before the end of the period commencing with the first day of the qualifying employee’s employment with the employer and ending on the expiry of 52 weeks after that date.

(4) The Secretary of State on receipt of an application from a person employing a qualifying employee shall issue a deductions certificate and shall certify on the deductions certificate that the person to whom it is issued is the employer entitled to make deductions in accordance with these Regulations.

(5) Where an application is made after the period specified in paragraph (3) it may be accepted by the Secretary of State if the person applying for it proves that there was good cause for his failure to make the application within the period specified.

(6) A deductions certificate remains at all times the property of the Secretary of State.

(7) A person who has been issued with a deductions certificate shall be responsible for its custody.

(8) A person to whom a deductions certificate has been issued shall, within 28 days of receiving a request from the Secretary of State to do so, return the certificate to the Secretary of State unless he has reasonable cause for not so doing.

(9) Where a deductions certificate has been lost or destroyed the Secretary of State may, at his discretion, issue a duplicate.