Having leaked in March 2011 an intention to consider a merger of PAYE and National Insurance Contributions (NICs), the Conservative-led coalition government partially backtracked, in that it consulted in 2011 on the possibility of merging only the ‘operation’ of the two levies, and it made clear that it would not disturb the ‘contributory principle’ or extend NIC liability to pensions, savings income and dividends. When considering the tax and NIC integration in a speech on tax reform in October 2012, the then Exchequer Secretary, David Gauke, said:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.