# The Social Security (Contributions) Regulations 2001, Paragraph 21AD: Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

Extent: E+W+S+N.I.

(1) This paragraph applies if an employer makes a payment of ... earnings to an employee which, for the purposes of tax, falls to be included in a return under—
(a) regulations 85 and 86 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must be provided for each employee), or
(b) regulations 85 and 87 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must also be provided for benefits code employees) or would fall to be so included if the employee’s employment was subject to the benefits code for the purposes of regulation 85 of the PAYE Regulations.
(2) If the employer is unable to comply with the requirement in paragraph 21A(1) to deliver the information required by that paragraph on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than 14 days after the end of the tax month in which the payment is made.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21AD (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21AD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.