Aligning the time limits for recovery of National Insurance contributions with Income Tax

This consultation seeks views on proposals to align the recovery framework for National Insurance contributions with Income Tax. In particular, it considers removing National Insurance contributions from the effects of limitation legislation and introducing assessment, recovery, and repayment time limits that mirror those for Income Tax. The consultation will also consider how the wider recovery framework for National Insurance contributions should operate if these changes are made. It will be of interest to employers, payroll professionals, tax advisers, representative bodies and others with an interest in the administration of National Insurance contributions.

By email to nics.policy@hmrc.gov.uk

Individuals Policy Directorate Room 3/E01 HM Revenue and Customs 100 Parliament Street SW1A 2BQ London United Kingdom

Responses close 12 October 2026.