The Regulations, which come into force on 6th April 2021, amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the SSC Regulations”).

Regulation 3 amends paragraph 21E of Schedule 4 to the SSC Regulations in relation to the information an employer must include when making a return to correct an inaccuracy in an earlier return made under those Regulations.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.