NIM28007 - Special Cases: Class 1 - Continental Shelf: Modification of time limits etc

Regulation 114(3) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Where employees on the Continental Shelf are unable, because they are outside the United Kingdom by reason of their employment, to do something which the NICs legislation requires to be done either:

• immediately
• on the happening of a certain event
• within a specified time

they are deemed to have complied with that requirement if they do whatever needs to be done as soon as reasonably practicable. For example, the requirement to report in real time through Real Time Information.

For guidance on “reasonably practicable”, see NIM10009.