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National Insurance Contributions Act 2015

2015 c. 5 · Enacted 12 February 2015 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 10 June 2021.

An Act to make provision in relation to national insurance contributions; and for connected purposes.

[12th February 2015]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Secondary Class 1 contributions: apprentices under 25
  2. 1Zero-rate secondary Class 1 contributions for apprentices under 25
  3. Class 2 contributions
  4. 2Reform of Class 2 contributions
  5. 3Consequential etc power
  6. Follower notices, accelerated payments and promoters of avoidance
  7. 4Application of Parts 4 and 5 of FA 2014 to national insurance contributions
  8. 5Provision in consequence etc of tax-only changes to Part 4 or 5 of FA 2014
  9. Anti-avoidance
  10. 6Categorisation of earners etc: anti-avoidance
  11. General
  12. 7HMRC administrative expenses: financial provision
  13. 8Abbreviations of Acts
  14. 9Short title and extent
  15. Schedule 1: Reform of Class 2 contributions
  16. SSCBA 1992
  17. 1Paragraph 1
  18. 2Paragraph 2
  19. 3Paragraph 3
  20. 4Paragraph 4
  21. 5Paragraph 5
  22. 6Paragraph 6
  23. 7Paragraph 7
  24. 8Paragraph 8
  25. 9Paragraph 9
  26. SSCB(NI)A 1992
  27. 10Paragraph 10
  28. 11Paragraph 11
  29. 12Paragraph 12
  30. 13Paragraph 13
  31. 14Paragraph 14
  32. 15Paragraph 15
  33. 16Paragraph 16
  34. 17Paragraph 17
  35. 18Paragraph 18
  36. SSAA 1992
  37. 19Paragraph 19
  38. 20Paragraph 20
  39. 21Paragraph 21
  40. 22Paragraph 22
  41. SSC(TF)A 1999
  42. 23Paragraph 23
  43. 24Paragraph 24
  44. 25Paragraph 25
  45. 26Paragraph 26
  46. 27Paragraph 27
  47. Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671)
  48. 28Paragraph 28
  49. 29Paragraph 29
  50. 30Paragraph 30
  51. 31Paragraph 31
  52. Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)
  53. 32Paragraph 32
  54. 33Paragraph 33
  55. 34Paragraph 34
  56. Commencement
  57. 35Paragraph 35
  58. 36Paragraph 36
  59. 37Paragraph 37
  60. Schedule 2: Application of Parts 4 and 5 of FA 2014 to national insurance contributions
  61. Part 1: Follower notices & accelerated payments: Class 1, 1A, 1B and certain Class 2
  62. Introduction
  63. 1Paragraph 1
  64. General
  65. 2Paragraph 2
  66. 3Paragraph 3
  67. 4Paragraph 4
  68. 5Paragraph 5
  69. 6Paragraph 6
  70. 7Paragraph 7
  71. 8Paragraph 8
  72. 9Paragraph 9
  73. 10Paragraph 10
  74. 11Paragraph 11
  75. List of relevant taxes
  76. 12Paragraph 12
  77. Circumstances in which follower notice may be given
  78. 13Paragraph 13
  79. Follower notices: corrective action and penalties
  80. 14Paragraph 14
  81. Follower notices: aggregate penalties
  82. 15Paragraph 15
  83. Circumstances in which accelerated payment notice may be given
  84. 16Paragraph 16
  85. Nature and recovery of accelerated payment
  86. 17Paragraph 17
  87. Effect of accelerated payment notice in respect of appeal
  88. 18Paragraph 18
  89. Penalty for failure to pay accelerated payment
  90. 19Paragraph 19
  91. Recovery of penalties under Part 4 of FA 2014
  92. 20Paragraph 20
  93. Withdrawal, modification or suspension of accelerated payment notice
  94. 21Paragraph 21
  95. Interpretation
  96. 22Paragraph 22
  97. Part 2: Promoters of avoidance schemes: Class 1, 1A, 1B and certain Class 2
  98. Introduction
  99. 23Paragraph 23
  100. General
  101. 24Paragraph 24
  102. 25Paragraph 25
  103. 26Paragraph 26
  104. Duty to notify Commissioners
  105. 27Paragraph 27
  106. Power to obtain information and documents
  107. 28Paragraph 28
  108. Limitation of defence of reasonable care
  109. 29Paragraph 29
  110. List of taxes
  111. 30Paragraph 30
  112. 30AThreshold conditions
  113. 30BRelevant defeats
  114. Interpretation
  115. 31Paragraph 31
  116. Part 3: Application of Parts 4 and 5 of FA 2014: Class 4
  117. 32Paragraph 32
  118. Part 4: Commencement and transitory provision
  119. 33Paragraph 33
  120. 34Paragraph 34
  121. 35Paragraph 35