Paragraph 29B Relevant contributions debts of managed service companiesF1

United Kingdom

(1)

A managed service company has a relevant contributions debt if—

(a)

a managed service company must pay an amount of contributions for a qualifying period, and

(b)

one of conditions A to E is met.

(2)

Condition A is met if—

(a)

a decision has been made in accordance with section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 that an amount of Class 1 National Insurance contributions is due in respect of a qualifying period, and

(b)

any part of the amount has not been paid within 14 days from the date on which the decision became final and conclusive.

(3)

Condition B is met if—

(a)

an employer delivers a return under paragraph 22(1) (return by employer at end of year) for the tax year 2007-08, or any later tax year, showing an amount of total contributions deducted by the employer for that tax year,

(b)

HM Revenue and Customs prepare a certificate under paragraph 22(5) (certificate that contributions specified in return under paragraph 22(1) remain unpaid) showing how much of that amount remains unpaid, and

(c)

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.

(4)

Condition C is met if—

(a)

HM Revenue and Customs prepare a certificate under paragraph 14(1) (employer failing to pay earnings-related contributions) showing an amount of contributions which the employer is liable to pay for a qualifying period, and

(b)

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the certificate is prepared.

(5)

Condition D is met if—

(a)

HM Revenue and Customs serve notice on an employer under paragraph 15(1) (specified amount of earnings-related contributions payable by the employer) requiring payment of the amount of Class 1 contributions which they consider the employer is liable to pay, and

(b)

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the notice is prepared.

(6)

Condition E is met if—

(a)

HM Revenue and Customs prepare a certificate under F2paragraph 26A (certificate of employer's liability to pay contributions after inspection of documents) showing an amount of contributions which it appears that the employer is liable to pay for a qualifying period,

(b)

HM Revenue and Customs make a written demand for payment of that amount of contributions, and

(c)

any part of that amount remains unpaid at the end of a period of 14 days beginning with the date on which the written demand for payment is made.

Annotations

Textual amendments

F1: Sch. 4 Pt. 3A inserted (6.8.2007) by The Social Security (Contributions) (Amendment No. 5) Regulations 2007 (S.I. 2007/2068), regs. 1, 2
F2: Words in Sch. 4 para. 29B(6)(a) substituted (1.4.2009) (with effect in accordance with reg. 1(2)(a) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (S.I. 2009/600), regs. 1(1), 8(5)

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.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)