National Insurance Contributions Bill

Explanatory Notes

What these notes do 

These Explanatory Notes relate to the National Insurance Contributions Bill as brought from the House of Commons on 7 September 2021 (HL Bill 48).

· These Explanatory Notes have been prepared by HM Revenue & Customs (HMRC) in order to assist the reader of the Bill and to help inform debate on it. They do not form part of the Bill and have not been endorsed by Parliament.

· These Explanatory Notes explain what each part of the Bill will mean in practice; provide background information on the development of policy; and provide additional information on how the Bill will affect existing legislation in this area.

· These Explanatory Notes might best be read alongside the Bill. They are not, and are not intended to be, a comprehensive description of the Bill.


7 September 2021