{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2014/regulation-10",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2014/regulation-10.json",
  "legislation": "uksi/2014/608",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2014",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of Schedule 4",
  "text": "In paragraph 31 (direct collection involving deductions working sheets)—\n(a) in sub-paragraph (1) omit the text from “HMRC may” to “30A,”,\n(b) in sub-paragraph (2)—\n(i) omit from “to whom” to “sub-paragraph (1)”,\n(ii) for “that working sheet” which occurs immediately before “his name” substitute “a working sheet”, and\n(iii) for “the year for which the deductions working sheet was issued” substitute “ the relevant tax year”,\n(c) after sub-paragraph (3) insert—\n“(3A) Before 20 May 2014 the employee must deliver to HMRC a return in the prescribed form for the tax year 2013-14 showing the following information:\n(a) the total amount of the general earnings and earnings-related contributions payable during the tax year 2013-14,\n(b) the appropriate category letter,\n(c) the employee’s name and address, and\n(d) the employee’s national insurance number, and\nthe provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.”,\n(d) in sub-paragraph (8) omit “issued under sub-paragraph (1)”, and\n(e) in sub-paragraph (9) for “(6), (7)” substitute “(3A)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 31 has been amended by regulation 33 of S.I. 2004/770, regulation 8 of S.I. 2007/1056 and regulation 21 of S.I. 2013/622."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/608/regulation/10",
    "retrieved_at": "2026-10-29T00:23:34.455065+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."
}