Collection

National Insurance Contributions Bill 2016

Draft National Insurance Contributions (NICs) clauses and explanatory notes.

This covers changes to the reform of self-employed NICs including the abolition of Class 2 NICs, class 1A (employer) NICs on termination payments, and class 1A (employer) NICs on sporting testimonials.

Please email consultation.nic@hmrc.gsi.gov.uk if you have any comments regarding these 3 measures.

Documents

Published 5 December 2016