Amendment of the Social Security (Contributions) Regulations 20014
In paragraph 21EA (failure to make a return under paragraph 21A or 21D)7—
a
in sub-paragraph (3) omit “before 20th May following the tax year in question”; and
b
in sub-paragraph (6)—
i
at the beginning insert “If a return under sub-paragraph (3) is not made before 20th May following the tax year in question”; and
ii
for “a return under sub-paragraph (3)” substitute “that return”.