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Tax News

SI 2023/309 The Social Security (Contributions) (Amendment No. 3) Regulations 2023

Published on: 16 March 2023
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations extend the deadline for paying voluntary National Insurance contributions (NICs) for tax years between 6 April 2006 and 5 April 2016, to 31 July 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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