# The Social Security (Contributions) Regulations 2001, Regulation 148C


(1) This regulation applies in relation to a person (P)—
(a) who is ... entitled under section 11(6) of the Act, to pay one or more Class 2 contributions or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions, in respect of a contribution week in a relevant tax year;
(b) who does not carry on a trade, profession or vocation the profits of which (if any) would be chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 for the relevant tax year; and
(c) in respect of whom regulation 148B applies in relation to the relevant tax year.
(2) Section 11(5) of the Act (Class 2 contributions payable in the same manner as Class 4 contributions) does not apply in relation to the Class 2 contributions (if it would otherwise do so).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) If P is entitled to pay a Class 2 contribution under section 11(6) of the Act, P may—
(a) make a return in such form as may be approved by HMRC; and
(b) pay the contribution.
(5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.
(6) P must keep such records as may be necessary for the purposes of calculating P’s—
(a) relevant profits from the employment for the purposes of section 11(5B) of the Act; and
(b) ... entitlement to pay a Class 2 contribution, or entitlement to be treated as having actually paid such a contribution,
for the relevant tax year and preserve such records until the sixth anniversary of the 31st January next following the end of the relevant tax year.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/148C (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-148C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.