Regulation 61B of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) Due to the unavailability of pension statements for the new State Pension introduced by the Pensions Act 2014, HMRC introduced regulation 61B of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) to extend the time limits for paying voluntary Class…
