9 October 2007

Income tax and national insurance alignment: an evidence-based assessment

At Budget 2006, the Government announced that it would review the case for aligning income tax and national insurance, with the aim of reducing administrative burdens on employers and improving outcomes for those on lower incomes. This report sets out the conclusions of the review, and includes detailed analysis of the costs and benefits of moving to an annual and cumulative NICs system. It also sets out action that HMRC will take to further reduce administrative burdens.

Income tax and national insurance alignment: an evidence-based assessment is available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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Income tax and national insurance alignment: an evidence-based assessment (PDF, 713KB)