The Association of Taxation Technicians (ATT) is warning that plans to remove the Employment Allowance from large employers could also impact smaller employers.
Since collection of Class 2 by direct debit stopped in July 2015, there have been a number of issues with Class 2 collection through the self-assessment system.
The ATT welcomes proposed changes to the off-payroll rules ahead of their extension to the private sector from April 2020 but insists further work must be done to ensure that businesses are ready.
