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HMRC internal manual

National Insurance Manual

NICs avoidance: retrospective legislation: amendments to Regulations

The National Insurance Contributions Act 2006

Social Security Contributions (Consequential Provisions) Regulations 2007 (SI 2007 No 1056)

For guidance about NICA 2006 and the powers it provides, see NIM50250.

These regulations were made under powers provided for within NICA 2006. They amended relevant provisions within SS(C)R 2001 to apply to payments treated as earnings retrospectively. For example, paragraph 11A was inserted into Schedule 4 of SS(C)R 2001 which sets out the date by which the employer must pay to HMRC the NICs due on amounts treated as earnings retrospectively.