{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LD",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LD.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/4/paragraph/29LD",
  "kind": "paragraph",
  "number": "29LD",
  "heading": "Contents of recovery notice",
  "text": "(1) A recovery notice must contain the following information—\n(a) the name and address of the deemed employer to whom the deemed employer NICs debt relates;\n(b) the name of “the worker” for the purposes of regulation 13(1)(a) of the Intermediaries Regulations to whom the deemed employer NICs debt relates;\n(c) the amount of the deemed employer NICs debt;\n(d) the tax periods to which the deemed employer NICs debt relates;\n(e) if the tax periods to which the deemed employer NICs debt relates are comprised in more than one year, the apportionment of the deemed employer NICs debt between those years;\n(f) the date on which the relevant period in relation to the deemed employer NICs debt began and whether the period began in accordance with paragraph 29LC(2)(a) or (b);\n(g) the relevant person's name and address;\n(h) whether the relevant person is a person described in paragraph (a) or (b) of the definition of relevant person in paragraph 29LA(3).\n(2) The recovery notice must also contain a statement, made by the officer of Revenue and Customs giving the notice, that the officer is of the view that there is no realistic prospect of recovering the deemed employer NICs debt within a reasonable period from—\n(a) the deemed employer; and\n(b) the person mentioned in paragraph (b) of the definition of relevant person in paragraph 29LA(3) in the case of a recovery notice given to a person mentioned in paragraph (a) of that definition.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. 3AA inserted (6.4.2021 immediately after S.I. 2020/1150 comes into force) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(2), 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29LD",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}