Skip to main content

From 6 January 2024, the main rate of class 1 National Insurance contributions (NIC) deducted from employees’ wages is reduced from 12% to 10%. From 6 April 2024, the main rate of self-employed class 4 NIC will reduce from 9% to 8% and class 2 NIC will no longer be 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.

Tax checks and disputes

The following pages provide more information on the following topics:

Back to top