uksi/2026/191 — The Social Security (Contributions) (Amendment) Regulations 2026

2026 No. 191 SOCIAL SECURITY The Social Security (Contributions) (Amendment) Regulations 2026 Made 27th February 2026 Laid before Parliament 2nd March 2026 Coming into force 6th April 2026 The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them . Citation and commencement 1 These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2026 and come into force on 6th April 2026. Amendment to the Social Security (Contributions) Regulations 2001 2 In regulation 80 of the Social Security (Contributions) Regulations 2001 , after paragraph (1AA), insert— 1AB Despite paragraph (1A), where regulation 73 (provisions relating to Class 1A contribution due on cessation of business) applies to an employer, that employer may choose to render the return required by paragraph (1) in accordance with paragraph (1A)(b) or by sending it to HMRC. . Penny Ciniewicz Jonathan Athow Two of the Commissioners for His Majesty's Revenue and Customs 27th February 2026 Explanatory Note (This note is not part of the Regulations) These Regulations amend the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004 ) (“ SSCR ”). Regulation 2 amends regulation 80 of the SSCR by, in addition to submitting a return via an approved method of electronic communications, allowing employers, whose businesses cease trading mid-year, to submit a return via a paper form. A Tax Information and Impact Note will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .