NIM12019 | Class 1: Calculating Class 1 NICs for Directors: Directors Loan Accounts: Avoidance of double charge

Regulation 22 Social Security (Contributions) Regulations 2001

Regulation 22 SSCR 2001 only treats payments on account of earnings if they are not already liable. There cannot therefore be any liability under regulation 22 if the payments are already liable earnings under sections 3 and 6 SSCBA 1992.