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Self-employed entertainers' NICs set for simplification

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HMRC has released a consultation seeking views by 6 August 2013 on simplifying future NICs for self-employed entertainers. Entertainers whose contracted remuneration includes any element by way of salary are currently subject to class 1 NICs. The document considers four options; HMRC’s preferred one being to repeal the categorisation regulations for entertainers and return them to class 2 and 4 NICs. The intention is that any proposed change would come into force not earlier than 6 April 2014.

 

Issue: 1170
Categories: News , Employment taxes
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