Research and analysis

Income Tax and National Insurance contributons: small employers

Research into how small employers operate the Income Tax and National Insurance contributions systems.

• From: HM Revenue & Customs
• Published: 5 December 2012

Applies to England, Scotland and Wales

Documents

Income tax and National Insurance Contributions research with small employers

Ref: HMRC Research Report 225

PDF, 2.02 MB, 87 pages

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Details

This research report provides an insight into how small employers operate the Income Tax and National Insuracontributions systems, it also looks at establishing key areas of difficulty with the 2 systems, and gauging employers’ views and priorities for potential changes.

Published 5 December 2012