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

In regulation 80 of the Social Security (Contributions) Regulations 2001^f1, 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.”.