Introductory Text
PART 1 General
1.Citation, commencement and interpretation
PART 2 Registration
2.Registration: general
3.Registration: after staging date and new PAYE schemes
4.Registration: re-registration
PART 3 Compliance
Records and information
5.Requirement to keep records
6.Records: employers
7.Records: trustees, managers and providers
8.Period of preservation of records
Payment failures
9.Unpaid relevant contributions
10.Contributions: requirement to pay interest
11.Contributions: estimating contributions
Penalties
12.Fixed penalty notices
13.Escalating penalty notices
14.Penalty notices: prohibited recruitment conduct
Review and issue of notices
15.Review and issues of notices
Inducements
16.Inducements
Signature
Explanatory Note
