Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 December 2023 to Question 6933 on National Insurance Contributions: Software, if he will make an estimate of (a) how many (i) payroll software developers and (ii) employers were unable to make the necessary changes to implement the changes to National Insurance contributions announced at the Autumn Statement 2023 on time and (b) how much resulting customer refunds will be.

Following the changes to National Insurance contributions (NICs) which were announced in Autumn Statement 2023, HMRC’s Basic PAYE Tool went live as planned on 3 January and is available for download on gov.uk.

HMRC provided its assessment of the impacts of the changes on businesses via a Tax Information and Impact Note published alongside the National Insurance Contributions (Reduction in Rates) Bill.