SI 2025/429 Social Security (Contributions) (Amendment No 5) Regulations 2025

Published on: 07 April 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to disregard payments made under the Horizon Shortfall Scheme Appeals process from earnings in order to exempt them from liability to Class 1 National Insurance contributions.

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

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