keep The Social Security (Contributions) (Amendment) Regulations 2026
Amendment to Social Security (Contributions) Regulations 2001 allowing employers to choose how to file Class 1A contribution returns when ceasing business: either electronically per existing rules or by direct submission to HMRC.
Britons would be worse off without this choice: deleted flexibility would force all employers into a single electronic filing method, increasing compliance costs and removing option to file returns directly. The regulation achieves simpler administration through minimal procedural choice, requiring no new bureaucracy.