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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Refunds: retrospective change of employment status - application of Regulation 59 SSCR 2001

Regulation 59 of the Social Security (Contributions) Regulations 2001

Regulation 59 of SSCR 2001 outlines the circumstances in which section 19A(1) of the SSCBA 1992 will not apply.

If, at the end of year two there is an unresolved Section 8 decision or open income tax appeal relating to the categorisation, then this effectively stops the two year clock covered by section 19A of the SSCBA 1992.

For Regulation 59 to apply there must be a trigger event and in the absence of this the two year time limit Section 19A will continuously roll forward.

If Regulation 59 applies please refer to Regulation 52, see NIM37003