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National Insurance Contributions Act 2022

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Explanatory Notes

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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These Explanatory Notes refer to the National Insurance Contributions Act which received Royal Assent on 14 March 2022 (c. 9).

These Explanatory Notes have been prepared by HM Revenue & Customs (HMRC) in order to assist the reader in understanding the Act. They do not form part of the Act and have not been endorsed by Parliament.
These Explanatory Notes explain what each part of the Act will mean in practice; provide background information on the development of policy; and provide additional information on how the Act will affect existing legislation in this area.
These Explanatory Notes might best be read alongside the Act. They are not, and are not intended to be, a comprehensive description of the Act.