Open consultation

Aligning the time limits for recovery of National Insurance contributions with Income Tax

• From: HM Revenue & Customs
• Published: 13 July 2026

Summary

We welcome views on proposals to align the recovery of National Insurance contributions with Income Tax and simplify the framework.

This consultation closes at
11:59pm on 12 October 2026

Consultation description

This consultation seeks views on proposals to align the recovery framework for National Insurance contributions with Income Tax. In particular, it considers removing National Insurance contributions from the effects of limitation legislation and introducing assessment, recovery, and repayment time limits that mirror those for Income Tax. The consultation will also consider how the wider recovery framework for National Insurance contributions should operate if these changes are made. It will be of interest to employers, payroll professionals, tax advisers, representative bodies and others with an interest in the administration of National Insurance contributions.

Documents

Aligning the time limits for recovery of NICs with Income Tax

HTML

Ways to respond

Email to:

nics.policy@hmrc.gov.uk

Write to:

Individuals Policy Directorate
Room 3/E01
HM Revenue and Customs
100 Parliament Street
SW1A 2BQ
London
United Kingdom

Published 13 July 2026