Sarah Bradford outlines the uncertainty surrounding the National Insurance regime for the self-employed and also what the regime looks like for 2019/20.
Taxpayers are entitled to certainty. However, certainty is something that has been lacking as regards National Insurance for self-employed, who have been subject to numerous delays and ‘U-turns’ as regards proposed reforms which, for now at least, have been abandoned. So, where does this leave the self-employed and what does their National Insurance landscape look like going forward?
Background
Back in 2015, following recommendations of the Office of Tax Simplification, the government announced that they would be simplifying National Insurance for the self-employed. Under the proposed reforms, the self-employed would no longer need to pay two classes of National
