Review of income tax and National Insurance
The Office of Tax Simplification (OTS) has published a series of questions as part of its review of income tax and National Insurance.
The body is keen to receive comments from businesses, representative bodies and professional advisers.
As well as asking about how well the current structure of income tax and National Insurance works and is understood by taxpayers, the OTS asks about the administration of the two systems, definitions, the contributory principle and the effect on employees and the self-employed.
Responses should be emailed to ots-tax-nics@ots.gsi.gov.uk by 31 December 2015.