{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Q",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Q.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/29Q",
  "kind": "paragraph",
  "number": "29Q",
  "heading": "Notice of requirement",
  "text": "(1) An officer of Revenue and Customs must give notice of a requirement for security to each person from whom security is required and the notice must specify—\n(a) the value of security to be given;\n(b) the manner in which security is to be given;\n(c) the date on or before which security is to be given; and\n(d) the period of time for which security is required.\n(2) The notice must include, or be accompanied by, an explanation of—\n(a) the employer's right to make a request under paragraph 10(1) of Schedule 56 to the Finance Act 2009; and\n(b) the effect of paragraph 29R(2) and (3).\n(3) In a case which falls within paragraph 29P(2)(b), the notice must include, or be accompanied by, the names of each other person from whom security is required.\n(4) The notice may contain such other information as the officer considers necessary.\n(5) A person shall not be treated as having been required to provide security unless HMRC comply with this paragraph and paragraph 29R(1).\n(6) Notwithstanding anything in regulation 1(4)(b), where the notice, or a further notice, (“contributions notice”) is to be given with a notice or further notice mentioned in regulations 97Q(1) and 97U(3) of the PAYE Regulations (“PAYE notice”) the contributions notice shall be taken to be given at the same time that the PAYE notice is given.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 Pt. 3B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 18"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29Q",
    "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."
}