Social Welfare Consolidation Act 2005 section 23

Regulations providing for collection of self-employment contributions etc

Section 23 sets out how self-employment contributions are collected, recovered and administered, largely by applying income tax collection rules.

• Regulations may govern the timing, collection, recovery and estimation of self-employment contributions, including interest on arrears and employer deductions
• Income tax collection and recovery provisions apply to self-employment contributions as if they were PAYE remittances owed by an employer
• Self-employment contributions may be combined with income tax into a single "aggregated sum" and assessed together
• Where spouses or civil partners elect for joint assessment, one partner's contributions may be collected from the other