Policy papers and consultations

We welcome views on draft regulations which provide for a reporting change for the Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs.

• From: HM Revenue & Customs
• Updated: 18 April 2024

• Freeport and Investment Zone employer National Insurance contributions (NICs) reliefs – reporting requirement

  1. Introduction This consultation explores regulations that make provision…

Screening equality impact assessment for the National Insurance contributions changes from Autumn Statement 2023 and Spring Budget 2024.

• From: HM Revenue & Customs
• Updated: 8 April 2024

• National Insurance contributions (NICs) changes from Autumn Statement 2023 and Spring Budget 2024 – Screening equality impact assessment

  Project objectives This impact assessment is in relation to the…

We welcome views on the proposed amendment regulations which allow employers to delay reporting advance payments of salary made to an employee.

• From: HM Revenue & Customs
• Updated: 21 March 2024

Screening equality impact assessment for the CF83 form, used for applying to pay National Insurance contributions when abroad.

• From: HM Revenue & Customs
• Updated: 21 March 2024

This tax information and impact note is about a reduction in the main rate of primary Class 1 National Insurance contributions and the main rate of Class 4 National Insurance contributions from 6 April 2024.

• From: HM Revenue & Customs
• Updated: 7 March 2024

We welcome views on this technical consultation on draft regulations and guidance.

• From: HM Revenue & Customs
• Updated: 25 January 2024

Screening equality impact assessment for Social Security coordination – National Insurance and posted workers.

• From: HM Revenue & Customs
• Updated: 25 January 2024

This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…

• From: HM Revenue & Customs
• Updated: 23 November 2023

Screening equality impact assessment for HMRC's 'Find my National Insurance Number (NINO)' service .

• From: HM Revenue & Customs
• Updated: 5 October 2023

Screening equality impact assessment for HMRC’s Store My National Insurance Number (NINO) service.

• From: HM Revenue & Customs
• Updated: 9 August 2023

This tax information and impact note applies to individuals who want to pay voluntary National Insurance contributions to boost their State Pension.

• From: HM Revenue & Customs
• Updated: 20 July 2023

This tax information and impact note provides an Income Tax and National Insurance contribution exemption to the £3,000 bursary offered to care leavers aged 16 to 24 who start an apprenticeship.

• From: HM Revenue & Customs
• Updated: 28 April 2023

This measure allows special tax sites to be designated in Investment Zones.

• From: HM Revenue & Customs
• Updated: 15 March 2023

This tax information and impact note is about maintaining the Personal Allowance and the basic rate limit, and various NICs thresholds, at their current levels up to and including 2027 to 2028.

• From: HM Revenue & Customs
• Updated: 21 November 2022

Screening equality impact assessment for the National Insurance holiday for the employers of veterans.

• From: HM Revenue & Customs
• Updated: 6 May 2022

Draft legislation on National Insurance Contributions (Increase of Thresholds)

• From: HM Revenue & Customs and 1 others
• Updated: 24 March 2022

This tax information and impact note is about the increase in the maximum Employment Allowance from April 2022.

• From: HM Revenue & Customs
• Updated: 23 March 2022

This tax information and impact note is about the increase in the Primary Threshold and Lower Profit Limit and associated Class 2 changes.

• From: HM Revenue & Customs
• Updated: 23 March 2022

This tax information and impact note aims to make sure relevant diagnostic testing procedures used by employers are not subject to an Income Tax charge or National Insurance contributions.

• From: HM Revenue & Customs
• Updated: 17 March 2022

Draft regulations covering Freeport National Insurance contributions relief where employees’ time spent at the freeport site is limited due to a protected characteristic.

• From: HM Revenue & Customs
• Updated: 27 January 2022