{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-31",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-31.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/31",
  "kind": "paragraph",
  "number": "31",
  "heading": "Direct collection involving deductions working sheets",
  "text": "(1) In any case falling within paragraph 30, ... sub-paragraphs (2) to (8) shall apply.\n(2) The employee ... shall record on a working sheet his name, national insurance number and category letter indicated by HMRC, and whenever, in respect of an employment such as is specified in paragraph 30, the employee receives any ... earnings during the relevant tax year, he shall also record on that working sheet the amount of the earnings, the date on which he received them, and the earnings-related contributions payable by him in respect of those earnings .\n(3) Not later than the time for the payment of income tax, if any, the employee shall pay to HMRC the amount of the earnings-related contributions payable by the employee in respect of the ... earnings which have been received by him and for which the income tax is or would have been payable.\n(3A) Before 20 May 2014 the employee must deliver to HMRC a return in the prescribed form for the tax year 2013-14 showing the following information:\n(a) the total amount of the ... earnings and earnings-related contributions payable during the tax year 2013-14,\n(b) the appropriate category letter,\n(c) the employee’s name and address, and\n(d) the employee’s national insurance number, and\nthe provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.\n(4) If, by the time specified in sub-paragraph (3), the employee has paid no amount of earnings-related contributions to HMRC in respect of the ... earnings mentioned in that sub-paragraph, and HMRC is unaware of the amount, if any, which the employee is liable so to pay, or if an amount has been paid but HMRC is not satisfied that it is the full amount which the employee is liable to pay to him in respect of those earnings, sub-paragraph (5) applies.\n(5) If this sub-paragraph applies, HMRC may give notice to the employee requiring him to render, within the time limited in the notice, a return in the prescribed form containing particulars of all ... earnings received by him during the period specified in the notice and such other particulars affecting the calculations of the earnings-related contributions payable in respect of the earnings in question as may be specified in the notice, and in such a case the provisions of—\n(a) paragraph 14 regarding the ascertaining and certifying by HMRC of earnings-related contributions payable by an employer, and\n(b) paragraph 16 regarding the recovery of those contributions.\nshall apply with the necessary modifications for the purposes of ascertaining, certifying and recovering the earnings-related contributions payable by the employee.\n(6) If the employee ceases to receive ... earnings falling within sub-paragraph (2), he shall immediately render to HMRC, in such form as they may prescribe, a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the appropriate category letter, the last date on which he received any such earnings, the total of those earnings and the earnings-related contributions payable from the beginning of the year to that date.\n(7) Before 20th May following the end of the year, the employee shall (unless sub-paragraph (6) has applied) render to HMRC, in such form as they may prescribe, a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the total of the ... earnings and earnings-related contributions payable during the year, together with the appropriate category letter, and the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.\n(7A) Where a liability arises to pay contributions in respect of retrospective earnings relating to a closed tax year, the employee shall render a replacement return for the closed tax year before 20th May following the end of the year in which the relevant retrospective contributions regulations came into force in accordance with sub-paragraph (7), setting out the revised earnings and earnings-related contributions.\n(7B) Where sub-paragraph (7A) applies, the employee shall amend the relevant deductions working sheet or where necessary prepare one in accordance with sub-paragraph (2)\n(8) The employee shall retain deductions working sheets ... for not less than three years after the end of the year to which they relate.\n(9) Section 98A of the Taxes Management Act 1970 (special penalties in the case of certain returns) and Schedule 24 to the Finance Act 2007 (penalties for errors) as that Schedule applies to income tax returns as modified by the provisions of paragraph 7 to Schedule 1 to the Act, shall apply in relation to the requirement to make a return contained in sub-paragraphs (3A) and (7A).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 31(1) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 para. 31(2) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4 para. 31(2) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 4 para. 31 substituted (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 8(16)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 4 para. 31 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(6)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 4 para. 31(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 4 para. 31(2) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(iii)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 4 para. 31(3) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 4 para. 31(3A) inserted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(c)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 4 para. 31(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(d)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 4 para. 31(5) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(e)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 4 para. 31(6) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(f)(i)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 4 para. 31(6) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(f)(ii)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 4 para. 31(7) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(g)(i)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 4 para. 31(7) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(g)(ii)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 4 para. 31(7) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(g)(iii)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Sch. 4 para. 31(7A)(7B) inserted (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 8(16)(b)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Word in Sch. 4 para. 31(7A)(7B) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 21(3)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. 4 para. 31(8) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(d)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in Sch. 4 para. 31(9) substituted (1.4.2008) by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(a), 7(b)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. 4 para. 31(9) substituted (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 8(16)(c)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Word in Sch. 4 para. 31(9) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/31",
    "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."
}