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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 22 April 1998 - onwards

Regulation 20E Return by self-employed contributors to the Minister at end of contribution year.

(1) A self-employed contributor to whom article 20A applies shall furnish to the Minister, within 9 months of the end of a contribution year or from the day in a contribution year in which he or she ceases to be such a contributor a return, in a form approved by the Minister, showing in respect of that contribution year -

(a) the total reackonable income or reckonable emoluments, as the case may be,

(b) the total self-employment contributions,

(c) the dates of commencement and cessation of insurable self-employment.

(2) The self-employed contributor shall keep a copy of the return made under sub-article (1) and it shall be retained for six years after the end of the contribution year to which it refers.