Related Commentary  Related Cases

80(1)  Where a Class 1A contribution is payable to the Board in accordance with regulation 71(1), 72(2) or 73(2), the employer shall render to them a return, not later than 6th July following the end of the year, showing

(a)such particulars as they may require for the identification of the employer;

(b)the year to which the return relates;

(c)the amounts which are general earnings in respect of which a Class 1A contribution is payable; and

(d)the amount of any Class 1A contribution payable in respect of that year.

80(1A)  The employer must render the return required by paragraph (1)–

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.