The Association of Taxation Technicians (ATT) has expressed disappointment at the Budget announcement that the collection of class 2 NIC should be brought within the self-assessment system. The ATT is urging the government to reconsider its proposal which will change a straightforward user-friendly system into one where payments will be made much later and could affect entitlement to benefits in the meantime.
Class 2 NIC is paid by the self-employed. The government has expressed concern that a number of such individuals unfairly benefit from falling within the scope of the small earnings exemption.
President of the ATT, Yvette Nunn, commented: ‘We are keen to ensure that taxpayers are able to pay their contributions in the easiest way possible. The current system of payment by direct debit achieves that as it requires no effort on their part once set in place. Furthermore, we do not believe that any change should create the possibility of delays in the entitlement to appropriate benefits.’
The Association of Taxation Technicians (ATT) has expressed disappointment at the Budget announcement that the collection of class 2 NIC should be brought within the self-assessment system. The ATT is urging the government to reconsider its proposal which will change a straightforward user-friendly system into one where payments will be made much later and could affect entitlement to benefits in the meantime.
Class 2 NIC is paid by the self-employed. The government has expressed concern that a number of such individuals unfairly benefit from falling within the scope of the small earnings exemption.
President of the ATT, Yvette Nunn, commented: ‘We are keen to ensure that taxpayers are able to pay their contributions in the easiest way possible. The current system of payment by direct debit achieves that as it requires no effort on their part once set in place. Furthermore, we do not believe that any change should create the possibility of delays in the entitlement to appropriate benefits.’
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