# The Social Security (Contributions) Regulations 2001, Paragraph 21B: Modification of the requirements of paragraph 21A: notional payments

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, is a notional payment within the meaning given by section 710(2) of ITEPA 2003 (including a notional payment arising by virtue of a retrospective tax provision).
(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—
(a) the time at which the employer delivers the information required by regulation 67B of the PAYE Regulations (real time returns of information about relevant payments) in respect of the payment;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ; or
(c) 14 days after the end of the tax month the payment is made in,
whichever is earliest.

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