Proposal To Integrate Income Tax And National Insurance Contributions

The Office for Tax Simplification has suggested that the government should consider merging income tax and national insurance contributions into a single tax. HMRC has asked for evidence from employers and payroll providers about the proposal, including: (a) the administrative difficulties of operating income tax and NICs for employers, payroll software providers and payroll administrators; and (b) how the proposed collection of PAYE data on a real time basis (which was proposed earlier in the year) may...

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