# The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022, Regulation 10: Internationally mobile earners


(1) Regulation 148C of the Social Security (Contributions) Regulations 2001 is amended as follows.
(2) 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,”.
(3) 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.”
(4) In paragraph (6)(b), after “contribution,” insert “or entitlement to be treated as having actually paid such a contribution,”.

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Source: https://www.legislation.gov.uk/ukdsi/2022/9780348240689/regulation/10 (the official version)
Page: https://openlegislation.uk/draft-social-security-class-2-national-insurance-contributions-increase-of-threshold-regulations-2022/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.