Details

  • Type: Publication series
  • Date: 7/23/2013

United Kingdom – HMRC Publishes Draft National Insurance Contributions Bill 

KPMG LLP in the United Kingdom reports that HM Revenue & Customs (HMRC) has published a draft National Insurance Contributions (NIC) bill which will be introduced into Parliament in the autumn of 2013. Draft explanatory notes to the bill have also been published. The bill contains various anti-avoidance measures, designed to help ensure that companies and individuals pay the correct NIC, the U.K. social security contributions. There has been no publication of any new tax rules in conjunction with the bill, but we understand that the PAYE regulations are to be amended in line with the NIC regulations.

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United Kingdom – HMRC Publishes Draft National Insurance Contributions Bill (PDF 43 KB)
 

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