# The Social Security (Contributions) (Amendment) Regulations 2026

S.I. 2026/191 · made 27 February 2026

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

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

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-regulations-2026/pdf/uksi_20260191_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-regulations-2026/pdf/uksiem_20260191_en_001.pdf

## Introductory text

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 1992 and paragraph 6(1)(a) 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 2026 and come into force on 6th April 2026.

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

In regulation 80 of the Social Security (Contributions) Regulations 2001, 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.

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Source: https://www.legislation.gov.uk/uksi/2026/191 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.