# The Social Security (Contributions) Regulations 2001, Paragraph 8: Records where liability transferred from secondary contributor to employed earner: relevant employment income


Where an election has been made for the purposes of paragraph 3B(1) of Schedule 1 to the Act (elections about transfer of liability for secondary contributions in respect of relevant employment income), the secondary contributor shall maintain records containing—
(a) a copy of any such election;
(b) a copy of the notice of approval issued by the Inland Revenue under paragraph 3B(1)(b) of that Schedule;
(c) the name and address of the secondary contributor who has entered into the election;
(d) the name of the employed earner; and
(e) the national insurance number allocated to the employed earner.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.