In the 2014 budget, the Chancellor outlined proposals to collect Class 2 National Insurance Contributions (NICs) via the Self-Assessment (SA) process. This is so that self-employed customers can deal with their Income Tax and NICs payments at the same time.
Research was undertaken to determine:
- Whether customers understand the communications’ purpose
- Whether customers understand what they are required to do as a result of these communications
- Whether they find the information in them clear and comprehensive
- Whether it will impact customer behaviour in regards to continue to make required payments
- Whether these communications generate unnecessary contact with HMRC
The research was carried out by TNS BMRB on behalf of HM Revenue & Customs.