CIOT: “Simple scheme – let’s keep it simple!”: tax advisers welcome new NICs employment allowance

The Chartered Institute of Taxation (CIOT) has welcomed the Chancellor’s announcement of a reduction in National Insurance bills for employers but has stressed the need for this to be done in a simple way.

Patrick Stevens, President of the CIOT, said:

“The Chancellor presented this as a simple way to help small employers and a simple reduction in their tax bills will be welcomed. But the trick is to make sure it is simple not only in concept but also in execution.

“There are mechanics to sort out such as whether a small business withholds up to £2,000 of NICs or has to pay first and reclaim later. We will be doing our best in discussions with HMRC to make sure this new scheme really helps employers and doesn’t tangle them in more red tape.”

Notes to editors

1.       The Chartered Institute of Taxation

The Chartered Institute of Taxation (CIOT) is the leading professional body in the United Kingdom concerned solely with taxation. The CIOT is an educational charity, promoting education and study of the administration and practice of taxation. One of our key aims is to work for a better, more efficient, tax system for all affected by it – taxpayers, their advisers and the authorities. The CIOT’s work covers all aspects of taxation, including direct and indirect taxes and duties. Through our Low Incomes Tax Reform Group (LITRG), the CIOT has a particular focus on improving the tax system, including tax credits and benefits, for the unrepresented taxpayer.

The CIOT draws on our members’ experience in private practice, commerce and industry, government and academia to improve tax administration and propose and explain how tax policy objectives can most effectively be achieved. We also link to, and draw on, similar leading professional tax bodies in other countries.  The CIOT’s comments and recommendations on tax issues are made in line with our charitable objectives: we are politically neutral in our work.


The CIOT’s 16,500 members have the practising title of ‘Chartered Tax Adviser’ and the designatory letters ‘CTA’, to represent the leading tax qualification. 

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George Crozier
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