Collection

National Insurance Contributions Act 2015

The National Insurance Contributions Bill was introduced into Parliament on 17 July 2014. It received Royal Assent on 12 February 2015.

The NICs Bill was introduced into Parliament on 17 July 2014. It received Royal Assent on 12 February 2015 to National Insurance Contributions Act 2015.

The Act includes legislation relating to the following measures:

  • abolishing employer NICs for apprentices under the age of 25 from April 2016, on earnings up to the Upper Secondary Threshold
  • simplifying the collection of NICs paid by the self-employed
  • accelerating the payment to the Exchequer of amounts of NICs in dispute in avoidance cases
  • applying new information powers and penalties to high-risk promoters of avoidance
  • a Targeted Anti-Avoidance Rule (TAAR) to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries and offshore employers

The draft Bill included legislation relating to the following main measures:

  • simplifying the collection of NICs paid by the self-employed
  • accelerating the payment to the Exchequer of amounts of NICs in dispute in avoidance cases
  • applying new information powers and penalties to high-risk promoters of avoidance
  • a TAAR to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries and offshore employers

Contact details

If you have any comments about the draft Bill or the associated documents please contact either:

Further information

Finance Act 2014

Simplifying the National Insurance processes for the self-employed Consultation Document and Summary of Responses:

Simplifying the National Insurance processes for the self-employed

Consultation Document and Summary of Responses on accelerated payments in avoidance cases:

Raising the stakes on tax avoidance

Tackling marketed tax avoidance

High Risk promoters of avoidance schemes:

Lifting the Lid on Tax Avoidance Schemes - Consultation

Lifting the Lid on Tax Avoidance Schemes - Summary of Responses

Consultation Document and Written Ministerial Statement on TAAR:

Onshore employment intermediaries: false self-employment

Documents

Published 17 July 2014
Last updated 16 February 2015 + show all updates
  1. Draft legislation: the Social Security (Miscellaneous Amendment) Regulations 2015 added to collection.
  2. Draft legislation: The Social Security (Miscellaneous Amendment) Regulations 2014 added to document
  3. First published.