Statutory Instruments
2023 No. 308
Social Security
The Social Security (Contributions) (Amendment No. 2) Regulations 2023
Made
at 10.35 a.m. on 13th March 2023
Laid before Parliament
14th March 2023
Coming into force in accordance with regulation 1
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 6(1) and (2) of Schedule 1 to the Social Security Contributions and Benefits Act 1992( 1 ) and paragraph 6(1) and 6(2) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ) and now exercisable by them( 3 ).
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2023 and come into force on 6th April 2023 immediately after the coming into force of the Income Tax (Pay As You Earn) (Amendment) Regulations 2023( 4 ).
Amendment of the Social Security (Contributions) Regulations 2001
2. —(1)Regulation 80 of the Social Security (Contributions) Regulations 2001(return by employer: Class 1A contributions)( 5 ) is amended as follows.
(2) In paragraph (1A)—
(a) omit sub-paragraph (a) and the “or” after it; and
(b) in sub-paragraph (b), for the words from the beginning to “delivered”, substitute “by delivering it” .
(3) After paragraph (1A) insert—
“ (1AA) Paragraph (1A) does not apply if the employer is one to whom paragraph 21D(1) of Schedule 4 (exceptions from making electronic real time information returns) applies but in those circumstances the employer must render the return by sending it to HMRC. ” .
Jim Harra
Angela MacDonald
Two of the Commissioners for His Majesty’s Revenue and Customs
At 10.35 a.m. on 13th March 2023
1992 c. 4 ; paragraph 6(1) was amended by paragraph 77(8) of Schedule 7 to the Social Security Act 1998 (c. 14) , paragraph 35(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) and paragraph 185(a) and (b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) . Paragraph 6(2) was amended by paragraph 77(9) of Schedule 7 to the Social Security Act 1998.
1992 c. 7 ; paragraph 6(1) was amended by paragraph 58(8) of Schedule 6 to the Social Security (Northern Ireland) Order 1998 ( S.I. 1998/1506 (N.I. 10)) , paragraph 34(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 ( S.I. 1999/671 ) and paragraph 204(a) and (b) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003. Paragraph 6(2) was amended by paragraph 58(9) of Schedule 6 to S.I. 1998 (N.I. 10) .
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference to the Commissioners of Inland Revenue, however expressed, is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs.
S.I. 2001/1004 ; relevant amending instruments are S.I. 2004/770 , 2012/821 , 2020/300 .