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Treatment of class 2 NI contributions recovered through the PAYE tax code: draft amended regulations

Draft amended regulations on how we treat class 2 NI contributions recovered by HMRC through the PAYE tax code for social security benefits.

Last fetched 04 May 2026 · gov.uk

Documents

Draft Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations 2013application/pdf Explanatory Memorandum to the Draft Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations 2013application/pdf

At a glance

TypePolicy paper

First published14 Oct 2013

Last updated14 Oct 2013

Organisations

Department for Work and Pensions

Topics

Welfare

Source

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