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.
This research study was commissioned specifically to test the changes being introduced to the SA form, in order to gauge levels of understanding around the key messages and clarity of the language and wording used. Changes have been made based on the research findings.
The research was undertaken by IPSOS MORI on behalf of HM Revenue & Customs.