The Social Security (Contributions) Regulations 2001

[F1Failure to make a return under paragraph 21A or 21DU.K.

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 F2... 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-paragraphF3....

(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) [F4If 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 [F5that return[F6, but this sub-paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year]].]

Textual Amendments

F1Sch. 4 para. 21EA inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 16

F6Words in Sch. 4 para. 21EA(6) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(4)