Tax and national insurance alignment

The OTS is carrying out a project on the closer alignment of income tax and national insurance

The Summer Budget 2015 announced that the OTS will be carrying out a simplification review into the closer alignment of income tax and national insurance.

The overall aim of the project is to build on the OTS’s earlier work and recommendations in this area, to understand the different stages of improving the alignment of the taxes.

Detailed terms of reference for the review were published on 21 July 2015.

Anyone wishing to contribute to the review or arrange a meeting with the OTS team should email us at

We are planning an extensive series of meetings with businesses, representative bodies, professional advisers and other stakeholders. To give a framework we have developed the following areas for discussion. We would welcome comments from others we are not meeting and so are publishing our questions to help guide responses: there is no need to answer all the questions we pose or comment on all the areas noted. We are also developing some short survey questions which will be published here in due course.


Published 21 July 2015
Last updated 12 May 2016 + show all updates
  1. Updated with OTS review of income tax and national insurance alignment (phase 2) - TOR
  2. Added research and analysis report on the closer alignment of income tax and national insurance contributions.
  3. Link to key questions for the NICS/ITs review added
  4. First published.