Understanding self-employed customer experiences of bringing payment of Class 2 National Insurance contributions into Self Assessment
HMRC commissioned research with self-employed individuals and tax agents to review the change in payment mechanism for Class 2 National Insurance contributions (NICs).
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HM Revenue and Customs (HMRC) commissioned research agency Ipsos to conduct research to explore how self-employed individuals and tax agents experienced a change that brought payment of Class 2 National Insurance contributions (NICs) into Self Assessment. This change aimed to make the payment of Class 2 NICs easier for self-employed individuals and tax agents.
皇冠体育app research focused on tax agents and self-employed individuals who had paid Class 2 NICs before and after the change in payment mechanism came into effect in April 2015, including self-employed individuals who had also claimed Maternity Allowance.
皇冠体育app research aimed to understand the impact of the change on self-employed individuals and tax agents paying Class 2 NICs.
皇冠体育app research consisted of in-depth telephone interviews with 25 self-employed individuals (five of whom had also claimed Maternity Allowance) and five tax agents. Fieldwork took place between January and March 2022.
皇冠体育app views in this report are the authors鈥� own and do not necessarily reflect those of HMRC.