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Income tax and National Insurance Contributions (NICs)

21 March 2012

This page provides information relating to the Government’s consultation on options to integrate the operation of income tax and National Insurance Contributions (NICs).

Preliminary consultation

In Budget 2011 the Government announced plans to consult on this issue.  The announcement was followed by a call for evidence.  This was a preliminary stage of consultation, and aimed to build a strong evidence base on the burdens to employers of having to operate two different systems. 

The call for evidence closed in September 2011 and full details can be found in our consultation area under: Integrating the operation of income tax and National Insurance contributions: a call for evidence

On 14 November 2011 the Government published a paper summarising the results of the call for evidence, and setting out the principles that the Government will apply when considering options for reform:

• Integrating the operation of income tax and National Insurance contributions: next steps (PDF 531KB)

Working groups

As set out in the paper, the Government established a number of technical working groups with stakeholders to identify and explore options for reform.  These groups included a range of employers, including representatives of small business.  These groups each met four times between December and March, and minutes are available below:

• Income tax and NIC working groups: terms of reference (PDF 121KB)

Income tax and NIC working group 1: Meeting minutes

• 29 February 2012 (PDF 91KB)
• 08 February 2012 (PDF 100KB)
• 23 January 2012 (PDF 84KB)
• 15 December 2011 (PDF 117KB)

Income tax and NIC working group 2: Meeting minutes

• 28 February 2012 (PDF 47KB)
• 07 February 2012 (PDF 36KB)
• 14 December 2011 (PDF 120KB)
• 17 January 2012 (PDF 109KB)

Formal consultation in 2012

Following the extensive work with stakeholders in 2011, Budget 2012 has announced a first formal consultation on this issue.  The consultation will be published shortly – please see the Treasury’s tax updates and consultation tracker for the latest expected date.

• Further information on Budget 2012

If you would like to receive updates when new information on this topic is published please email incometaxnics.simplification@hmtreasury.gsi.gov.uk or write to:

Income tax and NICs simplification
Tax Administration: Spending & Reform
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ

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