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HMRC have published the consultation document Simplifying the National Insurance Processes for the Self-Employed, which outlines ways to reduce the burden on self-employed people, focusing specifically on collecting class 2 National Insurance (NI) through self assessment. They are currently collected through a standalone process using six monthly bills or direct debit.
HMRC have published the consultation document Simplifying the National Insurance Processes for the Self-Employed, which outlines ways to reduce the burden on self-employed people, focusing specifically on collecting class 2 National Insurance (NI) through self assessment. They are currently collected through a standalone process using six monthly bills or direct debit.
Exceptions would be required for certain groups of taxpayers, for example, people who are normally self-employed in the UK but who remain liable for class 2 NI when they are working abroad temporarily.
In addition, the rules for share-fishermen, mariners and volunteer development workers who do not report self-employed income through self assessment would remain unchanged.
Comments should be emailed by 9 October.
