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.
The ATT is disappointed that small companies will face extra administrative requirements as a result of the extension of the corporate income loss restriction (CILR) rules to carried forward capital losses from April 2020.1
