Draft regulations: DOTAS - The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022
Consultation description
This consultation invites views on views on draft regulations for the DOTAS National Insurance Contributions (NICs) regime, which amends the existing DOTAS NICs regulations. The main legislation is contained in the National Insurance Contributions Bill 2022.
The draft statutory instruments would take effect on 3 May 2022, making amendments as a result of provisions in the National Insurance Contributions Bill 2022, to ensure that HMRC can act decisively where promoters fail to provide information on their avoidance schemes and make taxpayers aware at an earlier stage where it suspects an avoidance scheme is being sold.
Before submitting your views, we recommend that you read ‘(Draft) The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022’ on this page.