NIM17610 - Class 1A National Insurance contributions: Collection and reporting: Legislation

Part 7 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

»Ê¹ÚÌåÓýapp NIM provides advice about NIC liability, not collection and reporting. However, listed below are some legislative references which cover the collection and reporting provisions for Class 1A NICs. »Ê¹ÚÌåÓýappy are all within the SSCR 2001.

  • Regulation 70 â€� payment of Class 1A NICs.
  • Regulation 71 â€� due date for payment of Class 1A NICs.
  • Regulation 72 â€� Person liable to pay and make a return of Class 1A NICs on succession to business.
  • Regulation 73 â€� States when an employer should pay Class 1A NICs and make a Class 1A return (form P11D(b)) on cessation of business.
  • Regulations 74 and 75 â€� Issue of notice when an employer has failed to pay Class 1A NICs.
  • Regulation 76 â€� Interest on overdue Class 1A NICs. See DMBM400000 for guidance.
  • Regulation 79 â€� Remission of interest on Class 1A NICs. See DMBM405000 for guidance.
  • Regulation 80 â€� Lists what must be included in the Class 1A return. HMRC provides form P11D(b) for this purpose.
  • Regulations 81 and 82 â€� Provisions about penalties for failure to make returns and incorrect returns. See the Compliance Handbook for guidance about penalties for incorrect returns.