Plans to simplify the way self-employed people pay national insurance contributions (NICs) have been published for consultation by HM Revenue & Customs (HMRC).
HMRC launched the consultation on 18 July to explore whether it would be simpler and more straightforward to collect these contributions alongside Class 4 NICs and Income Tax through the self assessment process.
Self-employed people are required to file an annual tax return and the Class 4 NICs they pay are already collected through self assessment.
HMRC said the proposed approach was designed to reduce the administrative burden on self-employed people and would not result in any increase in their NIC liabilities.
The closing date is 9 October 2013 and, based on the responses received, HMRC will review the current system of collecting Class 2 NICs.
Comments on the proposals should be made to firstname.lastname@example.org