Policy paper

Changing the definition of "Employed Earner" in the Social Security Contributions & Benefits Act 1992 and The Social Security & Benefits (Northern Ireland) Act 1992

Tax Information and Impact Note to describe the impact of draft legislation within the National Insurance Contributions Bill.

• From: HM Revenue & Customs
• Published: 16 July 2013

Documents

Changing the definition of "Employed Earner" in the Social Security Contributions & Benefits Act 1992 and The Social Security & Benefits (Northern Ireland) Act 1992

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Details

This Tax Information and Impact Note describes the impact of the draft legislation that amends the definition of “Employed Earner” in the Social Security Contributions & Benefits Act 1992 and The Social Security & Benefits (Northern Ireland) Act 1992.

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

• Raj Nayyar at raj.nayyar@hmrc.gsi.gov.uk or telephone 0207 147 2521
• Ativie Edebiri at ativie.edebiri@hmrc.gsi.gov.uk or telephone 0207 147 0235

Published 16 July 2013