Regulation 10 Internationally mobile earners

Regulation 148C of the Social Security (Contributions) Regulations 2001^f1 is amended as follows.

In paragraph (1)(a), after “contributions” insert “or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions,”.

After paragraph (5) insert—

“(5A)

If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.”

In paragraph (6)(b), after “contribution,” insert “or entitlement to be treated as having actually paid such a contribution,”.