PART 1 Amendment of the Social Security (Contributions) Regulations 2001
11 After regulation 87A insert —

“87AA Notification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015
1 A person (P) to whom paragraph (2) applies shall immediately notify the relevant date to HMRC in writing or by such means of electronic communication as may be approved.
2 This paragraph applies where P on or after 6th April 2015—
(a) commences or ceases to be a self-employed earner; or
(b) is entitled to pay a Class 3 contribution and either wishes to do so or cease doing so.
3 In paragraph (1) “the relevant date” means—
(a) in relation to a person to whom paragraph (2)(a) applies, the date on which P commences or ceases to be a self-employed earner;
(b) in relation to a person to whom paragraph (2)(b) applies, the date on which P wishes to commence or cease paying Class 3 contributions.
4 P is to be treated as having immediately notified HMRC in accordance with paragraph (1) if P has notified HMRC within such further time, if any, as HMRC may allow.”

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