The Social Security (Contributions) (Amendment No. 3) Regulations 2008

Citation, interpretation and commencement

1.—(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2008.

(2) In these Regulations “the SSCR” means the Social Security (Contributions) Regulations 2001(1).

(3) These Regulations come into force—

(a) for the purposes of the amendments to regulation 67(2) of, and paragraphs 22 and 31 of Schedule 4 to, the SSCR on 1st April 2008; and

(b) for all other purposes on 6th April 2008.

Amendment of the Social Security (Contributions) Regulations 2001

2.  The SSCR are amended as follows.

Amendment of regulation 67(2)

3.  In regulation 67(2) omit “In any case to which this regulation applies,”.

Amendment of paragraph 15 of Schedule 4

4.—(1) In sub-paragraph (1) of paragraph 15 of Schedule 4(2) (specified amount of earnings-related contributions payable by the employer)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC(3)”;

(b) after the words “upon consideration of the employer’s record of past payments” insert “whether of earnings-related contributions or of combined amounts,”;

(c) after the words “specify the amount of earnings-related contributions” insert “or of a combined amount”.

(2) After sub-paragraph (1) insert—

“(1A) For the purposes of this paragraph “combined amount” is an amount which includes earnings-related contributions due under these regulations and one or more of the following—

(a) tax due under the PAYE Regulations;

(b) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005(4);

(c) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000(5).”.

(3) In sub-pararaph (2)—

(a) after the words “the specified amount” omit the words “of earnings-related contributions”;

(b) in paragraph (a) after the words “earnings-related contributions” insert “or as including an amount of earnings-related contributions”; and

(c) in paragraph (b) for “the Inland Revenue” substitute “HMRC”.

(4) In sub-paragraph (3) for each iteration of “the Inland Revenue” substitute “HMRC”.

(5) In sub-paragraph (4) for “the Inland Revenue “ substitute “HMRC”.

(6) In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.

(7) In sub-paragraph (6) for each iteration of “the Inland Revenue” substitute “HMRC”.

(8) In sub-paragraph (7)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC”;

(b) after the words “satisfy the Inland Revenue, that the payment”, omit the words “of earnings-related contributions”; and

(c) after the words “specified in the notice is”, insert “or includes”.

(9) In sub-paragraph (8)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and

(b) after the words “certified by the Inland Revenue under it” insert “whether separately or as part of a combined amount”.

Amendment of paragraph 16 of Schedule 4

5.—(1) In sub-paragraph (1) of paragraph 16 of Schedule 4(6) (recovery of earnings-related contributions or Class 1B contributions)—

(a) for each iteration of “the Inland Revenue” substitute “HMRC”; and

(b) in paragraph (a) after the words “he is treated as liable to the Inland Revenue” insert “whether separately or as part of a combined amount”.

(2) In sub-paragraph (2) for the words “amount of tax” substitute “other component of a combined amount”.

(3) In sub-paragraph (3) —

(a) in paragraph (d) for the first occurrence of the word “tax” substitute “other component of a combined amount”;

(b) at the end of paragraph (3) for the word “tax” substitute “other component of a combined amount”; and

(c) for “the Inland Revenue” substitute “HMRC”.

(4) In sub-paragraph (4)—

(a) for the word “tax” substitute “other component of the combined amount”; and

(b) for “the Inland Revenue” substitute “HMRC”.

(5) In sub-paragraph (5)—

(a) at the end of paragraph (b) omit the word “or”.

(b) after paragraph (c ) add—

“(d) amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005; or

(e) payments of repayments of student loans due under the Education (Student Loans) (Repayment) Regulations 2000.”.

(6) After sub-paragraph (5) add—

“(6) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.

Amendment of paragraph 17 of Schedule 4

6.—(1) In sub-paragraph (2) of paragraph 17 of Schedule 4(7) (interest on overdue earnings-related contributions or Class 1B contributions) for “the Inland Revenue” substitute “HMRC”.

(2) In sub-paragraph (5) for “the Inland Revenue” substitute “HMRC”.

(3) After sub-paragraph (5) add—

“(6) HMRC may prepare a certificate certifying the total amount of interest payable in respect of the whole or any component of a combined amount without specifying what component of the combined amount the interest relates to.

Sub-paragraph (5) shall apply, with any necessary modifications, to the certificate.

(7) For the purposes of this paragraph “combined amount” has the meaning given in paragraph 15(1A).”.

Amendment of paragraphs 22 and 31 of Schedule 4

7.  In each of—

(a) paragraph 22(7) of Schedule 4(8); and

(b) paragraph 31(9) of Schedule 4(9),

for “Section 98A of the Taxes Management Act 1970 (penalties for late, fraudulent or negligent returns)” substitute “Section 98A of the Taxes Management Act 1970(10) (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”.

Mike Hanson

Mike Eland

Two of the Commissioners for Her Majesty’s Revenue and Customs

7th March 2008