Following the previous announcement that the government plan to abolish Class 2 national insurance contributions, and make other NIC changes in 2018, there has now been an update. The changes have been delayed until April 2019, when the changes are now planned to begin.
The measures set out in these changes are the same as before, and look to abolish the Class 2 NIC paid by self-employed, changes to the Class 1A NIC treatment of termination payments (£30,000 rule) and changes to the NICs for treatment of sporting testimonials.