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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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NICs avoidance: Disclosure of Tax Avoidance Schemes: NICs legislation - from 1 May 2007

Introduction

For general information about the introduction of section 132A of the SSAA 1992, see NIM58050.

Section 132A includes powers to lay regulations requiring, or relating to, the disclosure of information in relation to any notifiable contribution arrangement or proposal, see NIM58100.

Two principal sets of regulations have been introduced

  • the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (SI 2007 No 785) (the 2007 Regulations), and
  • the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (SI 2012 No 1868) (the 2012 Regulations), see NIM58200.

The National Insurance Contributions (application of Part 7 of the Finance Act 2004) Regulations 2007 (SI 2007 No 785)

These Regulations

  • made provision corresponding to Part 7 of the FA 2004 see NIM58050, and
  • apply regulations under Part 7 to the extent that they relate to income tax, with necessary modifications, to arrangements or proposals for arrangements which are intended to avoid NICs.

The 2007 Regulations came into force on 1 May 2007. Before that date there were no regulations that made provision for disclosure of NICs-only avoidance arrangements. In practice, however, the tax disclosure rules provide the information necessary to counter both tax and NICs avoidance in the usual situation where a scheme seeks to avoid both.

The 2007 Regulations were amended by three separate sets of regulations

  • The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008 (SI 2008 No 2678)
  • The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009 (SI 2009 No 208)
  • The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2010 (SI 2010 No 2927).

The 2007 Regulations were revoked and replaced by the 2012 Regulations with effect from 1 September 2012. For details about these regulations see NIM58200.

Guidance about the application of the DOTAS legislation

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