http://www.legislation.gov.uk/uksi/2012/1868/regulation/3/made
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
National insurance
Business practice and regulation
Tax
Companies
en
King's Printer of Acts of Parliament
2017-07-19
SOCIAL SECURITY
These Regulations revoke and replace the National Insurance Contributions (application of Part 7 of the Finance Act 2004) Regulations 2007 (S.I. 2007/785) (“the 2007 Regulations”) and consolidate all subsequent amendments to those Regulations with minor further amendments.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 5(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 4
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 11D
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 7
reg. 1(3)-(5)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 12A-12C
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 9
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 13A
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 11
reg. 1(3)-(5)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 12(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(2A)(b)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 12(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A heading
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 13(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 13(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 13(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 15(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 15(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A(1)(a)
(aa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 16(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 16(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 16(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(4)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(4)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(e)(i)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 17(e)(ii)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21A(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 19
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21A(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 19
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(a)
reg. 1(3)-(5)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(a)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(b)(i)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(a)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(b)(ii)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(b)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(c)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(d)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(e)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(2)(e)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(4)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(g)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(4A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(h)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(5)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(i)
(i)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(5)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(i)
(ii)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(6)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(j)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21C(6A)
(6B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 20(k)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21D(1)(a)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 21(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21D(1)(b)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 21(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21D(7)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 21(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(cc)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(b)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(da)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(ea)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(e)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(fa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(g)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(3A)
(3B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(j)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(4)(aa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 22(k)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(6A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 23(d)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(9A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 23(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(10B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
reg. 23(h)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 3(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 4
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 11C
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 6
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(2A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 8(1)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14(3A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 8(3)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 15(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 9
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16B
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 10
reg. 1(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 19(1A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 11(c)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 21A-21D
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 12(2)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(cb)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 13(2)(a)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(fb)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 13(2)(c)
reg. 1(3)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(i)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2017
reg. 13(2)(f)
reg. 1(2)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 11A-11B
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 5
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(ca)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 7(b)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(4A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 7(f)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(10A)
(10B)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2015
reg. 7(g)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 14A
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 4
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 16A
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 5
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(ea)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 6(a)
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 22(2)(fa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 6(b)
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(2)(aa)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 8
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(6A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 11
reg. 1(2)
reg. 1(1)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012
reg. 26(10A)
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013
reg. 12
reg. 1(2)
reg. 1(1)
PART 1Introduction
Structure of the Regulations3
1
Regulations 5 to 21 make provision corresponding to Part 7 (other than section 314 (legal professional privilege)) in so far as that Part applies to income tax.
2
Regulations 22 to 24 make provision corresponding to section 98C and section 118(2) of the Taxes Management Act 19706 (penalties for failure to comply with Part 7 of the Finance Act 2004) and other provisions of the Taxes Management Act 1970 in so far as they relate to a penalty under section 98C.
3
Regulations 25 to 28 modify regulations made under Part 7 in so far as they apply to income tax.