Regulation 90NA EmployersF1F2
United Kingdom
For the purposes of regulation 90N, the following shall not be regarded as employers—
an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications,
a partnership, if all the partners fall within sub-paragraph (a),
a company, if all the directors and company secretary fall within sub-paragraph (a),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .; and
a care and support employer.
In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
In paragraph (1)(e), a “care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—
the services are provided to the employer or a member of the employer’s family,
the recipient of the services has a physical or mental disability, or is elderly or infirm,
the employer has not received an incentive payment in respect of the last 3 tax years, and
it is the employer who delivers the paragraph 22 return (and not some other person on the employer’s behalf).
In this regulation “incentive payment” means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003.
Annotations
Textual amendments
- F1
Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23
- F2
Regs. 90N 90NA substituted for reg. 90N (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 8(1)
- F3
Reg. 90NA(1)(d) omitted (with effect in accordance with reg. 1(3) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 3
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.