Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
PDF, 224KB, 11 pages
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These regulations complete the changes to legislation to enable Class 2 National Insurance Contributions (NICs) to be collected through Self Assessment (SA). They also cover the payment of Class 2 NICs by individuals who do not need to report income through SA.
The regulations are being published for a short technical consultation.