HMRC has published a draft National Insurance Contributions (NIC) Bill along with draft explanatory notes to be read in conjunction with the Bill.

The measures contained in the Bill include a general anti-abuse rule to target NICs arrangements which are regarded as abusive, provisions to make offshore employment intermediaries liable to NICs, and changes to partnership tax arrangements in relation to National Insurance contributions.

They also make four other changes which comprise the change in definition of 'employed earner', the retrospective disregard of Armed Forces early departure payments (EDPs) from liability to NICS, the repeal of two redundant Class 4 NICs reliefs, and the correction of minor omissions and errors in the Northern Ireland NICs legislation.

The provisions relating to the GAAR will take effect from the date of Royal Assent, while the provisions relating to Offshore Employers and LLPs, with some exceptions, will commence on 6 April 2014. The provisions relating to EDPs commenced on 6 April 2013.

More details are available from Gov.uk HERE

Further information is also available HERE