# The Social Security (Contributions) (Amendment) Regulations 2021

S.I. 2021/219 · made 5 March 2021

The Regulations, which come into force on 6th April 2021, amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the SSC Regulations”).

Made under: Social Security Contributions and Benefits Act 1992 (Section 175, Schedule 1 paragraph 6); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 171, Schedule 1 paragraph 6)

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-regulations-2021/pdf/uksi_20210219_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-regulations-2021/pdf/uksiem_20210219_en.pdf

## Introductory text

Social Security
Made 5th March 2021
Laid before Parliament 8th March 2021
Coming into force 6th April 2021
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 175(4) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992 and section 171(4) and (10) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.

## 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2021 and come into force on 6th April 2021.

## 2 Amendment of the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

## 3 Amendment of the Social Security (Contributions) Regulations 2001

In paragraph 21E of Schedule 4 (returns under paragraphs 21A and 21D: amendments)—
(a) in sub-paragraph (2)—
(i) omit “13,”, and
(ii) after “16” insert “, 17A”,
(b) in sub-paragraph (7)—
(i) at the beginning of paragraph (a)(iii), insert “if the return relates to the tax year 2017-18 or an earlier tax year,”,
(ii) after paragraph (a)(iii), insert—
“(iiia) if the return relates to the tax year 2020-21 or a subsequent tax year, the amount which should have been given under one or more of the paragraphs of Schedule 4A referred to in sub-paragraph (2) in the final return under paragraph 21A or 21D containing information in respect of the employee in the tax year in question,
(iiib) if the return relates to the tax year 2018-19 or 2019-20—
(aa) the value of the adjustment to the information given under, or
(bb) the amount which should have been given under,
one or more of the paragraphs of Schedule 4A referred to in sub-paragraph (2) in the final return under paragraph 21A or 21D containing information in respect of the employee in the tax year in question,”, and
(iii) in paragraph (a), for sub-paragraphs (iv) to (vi) substitute—
“(iv) if the inaccuracy relates to the information which was or which should have been given under paragraph 7 or 10(b) or (d) of Schedule 4A, the information specified in paragraph 6 of that Schedule,
(v) if the inaccuracy relates to the information which was or which should have been given under paragraph 10(d) of Schedule 4A and the correct information decreases the amount reported under that paragraph, an indication of whether the employer has refunded the primary Class 1 contributions paid in error to the employee, and
(vi) if the inaccuracy relates to the information which was or which should have been given under paragraph 16 of Schedule 4A, the information specified in paragraph 17 of that Schedule if it has not already been provided;”, and
(c) in sub-paragraph (8), after “adjustments required” insert “by sub-paragraph (7)(a)(iii) or (iiib)”.

## Signature

Angela MacDonald
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th March 2021

## Explanatory note

(This note is not part of the Regulations)
The Regulations, which come into force on 6th April 2021, amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the SSC Regulations”).
Regulation 3 amends paragraph 21E of Schedule 4 to the SSC Regulations in relation to the information an employer must include when making a return to correct an inaccuracy in an earlier return made under those Regulations.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2021/219 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2021
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.