Regulation 89 Method of, and time for, payment of Class 2 and Class 3 contributions etc.

United Kingdom

(1)

Where Class 2 or Class 3 contributions are payable by a person other than in accordance with F1the Taxes Management Act 1970 (as modified by section 11A of the Act) or in accordance with, arrangements approved under regulation 90 F2or in accordance with regulation 90ZA or 148C, such contributions shall be paid in accordance with paragraphF3... F4(2A), (3) or (4), as the case may be.

F5(1A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(2A)

Where—

(a)

a person who is entitled, although not liable, to pay a Class 2 contribution in any year has notified HMRC of his entitlement in accordance with the provisions of regulation 87F8, 87A F9or 87AA; and

(b)

HMRC has, no later than the notification date, issued him with written notice of the amount he may pay in respect of his entitlement in that period;

that person may, if the person so wishes, pay to HMRC a sum not exceeding that amount.

(3)

Where—

(a)

a person F10... who is entitled to pay a Class 3 contribution, in any year, has notified F11HMRC of his entitlement in accordance with the provisions of regulation 87F12, 87A or 87AA; and

(b)

HMRC, within 14 days after the end of a contribution quarter which commences in that year, have issued him with written notice of the amount he may pay in respect of his entitlement in that quarter;

that person may, if he so wishes, pay to the Board a sum not exceeding that amount.

(4)

Where—

(a)

paragraph (5) F13... applies to a person; and

(b)

F14HMRC have then, in respect of that F15... entitlement to pay Class 2 or Class 3 contributions, issued or re-issued him, as the case may be, with written notice of ... the amount of his entitlement;

that person F16... may pay a sum not exceeding the amount of his entitlement, to HMRC.

F17(5)

This paragraph applies to a person who—

(a)

has notified HMRC in accordance with the provisions of regulation 87F18, 87A or 87AA that—

F19(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

he is entitled although not liable to pay a Class 2 contribution in a F20tax year, or is entitled to pay a Class 3 contribution in a contribution quarter; and

(b)

has—

(i)

not, by the notification date, had written notice issued to him in respect of that week or weeks of the kind referred to in paragraph (2A);

(ii)

not had written notice issued to him in respect of that week or weeks of a kind mentioned in paragraph (3) and more than 14 days have elapsed since the end of the contribution quarter in question; or

(iii)

notified HMRC in accordance with regulation 87F21, 87A or 87AA that he has F22... ceased to be entitled to pay Class 2 or Class 3 contributionsF23....

F24(6)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

In this regulation—

F25(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F26(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

“contribution quarter” means one of the four periods of not less than 13 contribution weeks commencing on the first, fourteenth, twenty-seventh or fortieth contribution week, as the case may be, in any year;

(e)

F27“notification date” means 31st October following the end of the tax year.

Annotations

Textual amendments

F1: Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(a)
F2: Words in reg. 89(1) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(b)
F3: Word in reg. 89(1) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(2)(c)
F4: Word in reg. 89(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(a)
F5: Reg. 89(1A) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)
F6: Reg. 89(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(3)
F7: Reg. 89(2A) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(d)
F8: Reg. 89(2A)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(a)
F9: Words in reg. 89(2A)(a) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(4)(b)
F10: Words in reg. 89(3)(a) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(e)(i)
F11: Word in reg. 89(3) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(e)(iii)
F12: Words in reg. 89(3) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(5)
F13: Words in reg. 89(4)(a) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(a)
F14: Word in reg. 89(4) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(f)(ii)
F15: Reg. 89(4)(b)(i)(ii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(b)
F16: Words in reg. 89(4) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(6)(c)
F17: Reg. 89(5)-(7) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2011 (S.I. 2011/797), regs. 1(1), 6(g)
F18: Words in reg. 89(5)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(i)
F19: Reg. 89(5)(a)(i) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(ii)
F20: Words in reg. 89(5)(a)(ii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(a)(iii)
F21: Words in reg. 89(5)(b)(iii) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(i)
F22: Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(ii)
F23: Words in reg. 89(5)(b)(iii) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(7)(b)(iii)
F24: Reg. 89(6) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(8)
F25: Reg. 89(7)(a)(b) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)
F26: Reg. 89(7)(c) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(a)
F27: Reg. 89(7)(e) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 12(9)(b)

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.