{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2026/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2026/note.json",
  "legislation": "uksi/2026/191",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2026",
  "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) (“SSCR”).\nRegulation 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.\nA Tax Information and Impact Note will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/191/note",
    "retrieved_at": "2026-10-28T21:05:26.987853+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."
}