Policy papers and consultations

This tax information and impact note covers a reduction in the main rate of Primary Class 1 National Insurance contributions from 6 January 2024, the main rate of Class 4 National Insurance contributions from 6 April 2024 an…

• From: HM Revenue & Customs
• Updated: 23 November 2023

• A reduction in the main rates of Primary Class 1 and Class 4 National Insurance contributions and the removal of the requirement to pay Class 2 National Insurance contributions

  Who is likely to be affected From 6 January 2024 all employed individuals…

OTS outlines scope of new project on practical tax reporting and payment arrangements

• From: Closed organisation: Office of Tax Simplification
• Updated: 10 July 2019

On 25 April 2019, The Government introduced the National Insurance (Termination Awards and Sporting Testimonials) Bill to Parliament.

• From: HM Revenue & Customs and 1 others
• Updated: 29 April 2019

Today, the OTS publishes a paper looking at gig economy workers who operate through online platforms, how they pay tax and how this could be simplified.

• From: Closed organisation: Office of Tax Simplification
• Updated: 20 July 2018

Directions for users of the Self Assessment or Making Tax Digital for Business service providing or withdrawing consent to use electronic communications for the delivery of information.

• From: HM Revenue & Customs
• Updated: 14 March 2018

Directions for users of the Making Tax Digital for Business service on using relevant software to deliver and receive specified information electronically.

• From: HM Revenue & Customs
• Updated: 14 March 2018

This tax information and impact is to combat the use of disguised remuneration type schemes that avoid tax on earnings from self-employment.

• From: HM Revenue & Customs
• Updated: 5 December 2016

From April to get Working Tax Credit (WTC) self-employed people will need to meet new criteria.

• From: HM Revenue & Customs
• Updated: 25 March 2015

This Tax Information and Impact Note affects Inactive members of Limited Liability Partnerships (LLPs) who may be liable to pay Class 2 National Insurance contributions (NICs).

• From: HM Revenue & Customs
• Updated: 19 March 2015

This document outlines how HM Revenue and Customs (HMRC) plans to reduce the administrative burden on taxpayers who currently have to complete an annual Self Assessment tax return.

• From: HM Revenue & Customs
• Updated: 18 March 2015

Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.

• From: HM Revenue & Customs
• Updated: 16 February 2015

Tax Information and Impact Note about changes to the collection of Class 2 National Insurance contributions.

• From: HM Revenue & Customs
• Updated: 17 July 2014

Draft regulations and explanatory memorandum to bring into effect the Limited Liability Partnership section of the National Insurance contributions Act 2014.

• From: HM Revenue & Customs
• Updated: 16 April 2014

Guidance for Mixed Membership Partnership, Alternative Investment Fund Managers and Asset Disposal Rules.

• From: HM Revenue & Customs
• Updated: 28 March 2014

Revised technical note and guidance on Salaried Member Rules.

• From: HM Revenue & Customs
• Updated: 28 March 2014

The government has published revised draft Finance Bill 2014 legislation about salaried members.

• From: HM Revenue & Customs
• Updated: 7 March 2014

The government has published a revised explanatory note about salaried members.

• From: HM Revenue & Customs
• Updated: 7 March 2014

Onshore intermediaries: false self-employment

• From: HM Revenue & Customs
• Updated: 10 December 2013

Partnerships Review: Class 4 contributions and limited liability partnerships (salaried members)

• From: HM Revenue & Customs
• Updated: 5 December 2013

This consultation seeks views on simplifying the future National Insurance Contributions (NICs) for self-employed entertainers.

• From: HM Revenue & Customs
• Updated: 23 October 2013