§ Mr. Orme
Returns of the majority of employees' national insurance contributions are sent in by employers within about three months of the end of the tax year, although some are received much later. The information is processsed in the Central Office at Newcastle and 95 per cent. of all the contribution records which have been submitted, including class 2 contributions, are posted to the contributors' accounts before the beginning of January, when the new benefit year begins. It is not possible to specify the average delay between final payment of contributions and the crediting of the appropriate account because, for administrative reasons, during the early months from April priority is given to particular types of returns. From about August, however, contributions are processed as they are received.