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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.