Citation and commencement

1. These Regulations may be cited as the Recovery of Social Security Contributions Due in Other Member States Regulations 2010 and come into force on 1st May 2010.

Interpretation

2. In these Regulations—

“ applicant party ” has the meaning assigned to it by Article 75 of Council Regulation

“ claim ” has the meaning assigned to it by Article 75 of Council Regulation

“ Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs;

“ instrument permitting enforcement ” means–

“ officer ” means an officer of Revenue and Customs .

Enforcement of claims

3. —(1) An instrument permitting enforcement of a claim, recognised by the Commissioners as an instrument authorising enforcement of the claim in the United Kingdom, together with a certificate of an officer that payment of the claim has not been made to that officer, or, to the best of that officer's knowledge and belief, to any other person acting on behalf of the Commissioners, or to the applicant party, is sufficient evidence that the sum mentioned in the instrument is unpaid and is due to the applicant party.

(2) A certificate of an officer that interest is payable under regulation 4(1) and that payment of the interest has not been made to that officer, or, to the best of that officer's knowledge and belief, to any other person acting on behalf of the Commissioners, or to the applicant party, is sufficient evidence that the sum mentioned in the instrument is unpaid and is due to the applicant party.

(3) For the purposes of this regulation, any document purporting to be such a certificate as is mentioned in paragraph (1) or (2) is deemed to be such a certificate unless the contrary is proved.

Interest for late payment of claims

4. —(1) A claim corresponding to a claim for outstanding Class 1, 1A, 1B or 4 national insurance contributions carries interest in respect of the principal amount and any penalty claimed at the rate applicable to the corresponding claim under—

(a) section 178 of the Finance Act 1989 for the purposes of Class 1, 1A and 1B national insurance contributions, or

(b) sections 101 and 103 of the Finance Act 2009 for the purposes of Class 4 national insurance contributions,

from the date of recognition until the date of payment inclusive.

(2) In this Regulation “ the date of recognition ” means the earlier of–

(i) the date following the expiry of three months from the date of receipt by the Commissioners of the request for recovery of the claim; and

(ii) the date the instrument permitting enforcement of the claim is recognised by the Commissioners as an instrument authorising enforcement of the claim in the United Kingdom.

(3) Interest is payable under this regulation without any deduction of income tax.

(4) For the purposes of this regulation, where–

(a) any payment is made by cheque to–

(i) the Commissioners, or

(ii) the applicant party, and

(b) the cheque is paid on its first presentation to the banker on whom it is drawn;

the payment shall be treated as made on the date on which the cheque was received by the Commissioners or the applicant party.

(5) Interest payable under this regulation shall be recoverable as if it were interest charged under a provision of the Taxes Management Act 1970 .