2022 National Insurance documentation updated

05 July 2022

Following the announcement in the spring statement that the National Insurance (NI) Primary Threshold (PT) would be increased, HMRC has updated guidance to reflect the changes.

In a highly unusual move, these changes have taken place mid tax year. As a result, some guidance documents have effective dates up to 5 July 2022 and separate documents effective from 6 July until the end of the tax year.

The following NI guidance has been updated:

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