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.
Documents
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 shell.makwana@hmrc.gsi.gov.uk or iane.e.edwards@dwp.gsi.qov.uk.