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The Social Security (Contributions) (Amendment) Regulations 2026

S.I. 2026/191 · Made 27 February 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made

27th February 2026

Laid before Parliament

2nd March 2026

Coming into force

6th April 2026

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits Act 1992f1 and paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2 and now exercisable by themf3.

Contents

  1. 1Citation and commencement
  2. 2Amendment to the Social Security (Contributions) Regulations 2001
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2026 and come into force on 6th April 2026.

2Amendment to the Social Security (Contributions) Regulations 2001

In regulation 80 of the Social Security (Contributions) Regulations 2001f1, after paragraph (1AA), insert—

(1AB)

Despite paragraph (1A), where regulation 73 (provisions relating to Class 1A contribution due on cessation of business) applies to an employer, that employer may choose to render the return required by paragraph (1) in accordance with paragraph (1A)(b) or by sending it to HMRC.

.

Signature

Penny Ciniewicz

Jonathan Athow

Two of the Commissioners for His Majesty's Revenue and Customs

27th February 2026

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“SSCR”).

Regulation 2 amends regulation 80 of the SSCR by, in addition to submitting a return via an approved method of electronic communications, allowing employers, whose businesses cease trading mid-year, to submit a return via a paper form.

A Tax Information and Impact Note will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.