# The Social Security (Contributions) (Amendment) Regulations 2026, Note: 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/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.