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Published on 2 March 2015

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.

Gillian Wrigley

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