National Insurance Contributions Act 2015
Find information about the National Insurance Contributions Bill was introduced into Parliament on 17 July 2014. It received Royal Assent on 12 February 2015.
The National Insurance Contributions Bill was introduced into Parliament on 17 July 2014. It received Royal Assent on 12 February 2015 to National Insurance Contributions Act 2015.
The Act includes legislation relating to the following measures:
- abolishing employer National Insurance contributions for apprentices under the age of 25 from April 2016, on earnings up to the Upper Secondary Threshold
- simplifying the collection of National Insurance contributions paid by the self-employed
- accelerating the payment to the Exchequer of amounts of National Insurance contributions in dispute in avoidance cases
- applying new information powers and penalties to high-risk promoters of avoidance
- a Targeted Anti-Avoidance Rule (TAAR) to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries and offshore employers
The draft Bill included legislation relating to the following main measures:
- simplifying the collection of National Insurance contributions paid by the self-employed
- accelerating the payment to the Exchequer of amounts of National Insurance contributions in dispute in avoidance cases
- applying new information powers and penalties to high-risk promoters of avoidance
- a TAAR to prevent people from circumventing new legislation tackling avoidance involving employment intermediaries and offshore employers
Contact details
If you have any comments about the draft Bill or the associated documents contact either:
Raj Nayyar
Email: raj.nayyar@hmrc.gov.uk
Telephone: 03000 586 543
Ativie Edebiri
Email: ativie.edebiri@hmrc.gov.uk
Telephone: 03000 584 748
More information
Simplifying the National Insurance processes for the self-employed Consultation Document and Summary of Responses:
Simplifying the National Insurance processes for the self-employed
Consultation Document and Summary of Responses on accelerated payments in avoidance cases:
Raising the stakes on tax avoidance
Tackling marketed tax avoidance
High Risk promoters of avoidance schemes:
Lifting the Lid on Tax Avoidance Schemes - Consultation
Lifting the Lid on Tax Avoidance Schemes - Summary of Responses
Consultation Document and Written Ministerial Statement on TAAR:
Documents
Updates to this page
Published 17 July 2014Last updated 16 February 2015 + show all updates
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Draft legislation: the Social Security (Miscellaneous Amendment) Regulations 2015 added to collection.
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Draft legislation: The Social Security (Miscellaneous Amendment) Regulations 2014 added to document
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First published.