Policy paper

Treatment of class 2 NI contributions recovered through the PAYE tax code: draft amended regulations

Draft amended regulations on how we treat class 2 NI contributions recovered by HMRC through the PAYE tax code for social security benefits.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

Draft Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations 2013

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Explanatory Memorandum to the Draft Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations 2013

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Details

HM Revenue & Customs (HMRC) intend to recover certain unpaid class 2 National Insurance contributions debts through a person’s PAYE tax code beginning in the 2014/15 tax year.

We are amending the “Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations” to specify that these contributions will be treated as paid on the 5 April in the tax year in which they are collected. From that date they will count towards social security contributory benefits in the same way as any other late paid contributions.

We have published these draft amended regulations for information before they are laid in Parliament.

Published 14 October 2013