Policy paper

Draft legislation: The Social Security (Miscellaneous Amendment) Regulations 2014

Draft regulations and overview note on changes to class 2 contributions in connection with Maternity Allowance main under provisions in the National Insurance Contributions Bill 2014.

• From: HM Revenue & Customs
• Published: 11 December 2014

Documents

Draft Statutory Instrument: The Social Security (Miscellaneous Amendment) Regulations 2014

PDF, 710 KB, 2 pages

National Insurance Contributions Bill overview

PDF, 1.27 MB, 2 pages

Details

HM Revenue and Customs (HMRC) has published draft regulations and an overview of the regulations.

The draft regulations:

• allow the payment of class 2 contributions in advance of the submission of a Self-Assessment return for the purposes of Maternity Allowance
• remove redundant references to the small earnings certificate in the Maternity Allowance Earnings regulations

HMRC and the Department of Works and Pensions invite observations on this draft, which can be emailed to [email protected] or [email protected].

Published 11 December 2014