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From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages reduced from 12% to 10%. From 6 April 2024, that rate is reduced further to 8%, the main rate of self-employed class 4 NIC is reduced from 9% to 6% and class 2 NIC is no longer due. Those with profits below £6,725 a year can continue to pay class 2 NIC to keep their entitlement to certain state benefits. Our guidance will be updated in full in spring 2024.

Updated on 6 April 2023

Tax checks and disputes

These pages look at how to resolve disputes with HM Revenue & Customs (HMRC), the tax penalty system and how to complain to HMRC if you feel treated unfairly.

a wooden made figure of a courthouse, a wooden Gavel and 2 small wooden people with speech bubbles above their heads, the green person's speech bubble shows '!!!' the red one's speech bubble is jagged edged and shows 'X'
Andrii Yalanskyi / Shutterstock.com

Tax checks and disputes

The following pages provide more information on the following topics:

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