These documents are all available in Adobe (pdf) format.
Background
This consultation follows on from HMRC’s previous one in 2009-10, the response to which was published in March 2010 which determined that 'In view of the issues raised, we think it would be appropriate to consult further with stakeholders in order to explore fully those issues and to identify the most effective and appropriate way forward. Accordingly, Ministers have agreed that the amendment to the Regulations proposed with effect from 6 April 2010, should be withdrawn until the further work is carried out'. A copy of our original submission is also attached for information.
The consultation document includes the following questions:
Question 5:
Do you support or oppose the repeal of this part of the Social Security (Categorisation of Earners) Regulations 1978 and why?
Question 6:
What do you think will be the positive or negative impact if this part of the Social Security (Categorisation of Earners) Regulations 1978 is repealed?
Question 7:
Do you consider any other reform of this part of the Social Security (Categorisation of Earners) Regulations 1978 to be more appropriate than repeal?
The consultation document also indicates that repeal of the regulations will not present any significant issues (ie cost to the Exchequer expected to be negligible, no significant economic impacts, no change in burdens for individuals, no equality impacts and negligible impacts businesses and HMRC.) Do you agree?
NB: For information the Statutory Instrument giving effect to revoking the part of the Regulations relating to lecturers, teachers, instructors of those of a similar capacity from 6 April 2012 has now been published on the UK legislation website at:
http://www.legislation.gov.uk/uksi/2012/816/resources#http://www.legislation.gov.uk/uksi/2012/816/resources
We also attach a copy below.
Technical Team
6 January 2012
