Draft Statutory Instrument: the Social Security (Miscellaneous Amendment) Regulations 2015
LITRG has responded to a consultation on new regulations introduced to deal with the change in the way that Class 2 National Insurance contributions will be collected.
Class 2 National Insurance contributions, paid by the self-employed, will be collected in a different way in future tax years. While responding to the technical changes, LITRG has called again for more flexible arrangements to be made for the self-employed to pay their tax and National Insurance contributions.
The LITRG response can be found here.