Policy paper

Draft legislation: the Social Security (Miscellaneous Amendment) Regulations 2015

Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.

• From: HM Revenue & Customs
• Published: 16 February 2015

Documents

Draft Statutory Instrument: the Social Security (Miscellaneous Amendment) Regulations 2015

PDF, 224 KB, 11 pages

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Draft Explanatory Memorandum: the Social Security (Miscellaneous Amendment) Regulations 2015

PDF, 96 KB, 5 pages

Details

These regulations complete the changes to legislation to enable Class 2 National Insurance Contributions (NICs) to be collected through Self Assessment (SA). They also cover the payment of Class 2 NICs by individuals who do not need to report income through SA.

The regulations are being published for a short technical consultation.

Published 16 February 2015