{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2023/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2023/note.json",
  "legislation": "uksi/2023/751",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).\nRegulation 2 extends the deadlines for payment of voluntary Class 2 and Class 3 National Insurance contributions (“NICs”) in respect of tax years 2006-07 to 2017-18. For tax years 2006-07 to 2016-17 the deadline was 31st July 2023 and is now 5th April 2025. For the tax year 2017-18 the deadline was 5th April 2024 and is now 5th April 2025. Regulation 2 also maintains the rates for voluntary Class 2 and Class 3 NICs payable in respect of tax years 2006-07 to 2022-23 until 5th April 2025. Until that date they are payable at the rates at which they were payable during tax year 2022-23.\nA Tax Information and Impact Note covering this instrument was published on 24th March 2023 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/751/note",
    "retrieved_at": "2026-10-28T21:43:12.037191+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}