My right honourable friend the Financial Secretary to the Treasury (Jane Kennedy) has made the following Written Ministerial Statement.

To assist further consideration of the National Insurance Contributions Bill, which was introduced to the House of Commons on 12 November, Her Majesty's Revenue and Customs is today publishing draft regulations amending the Social Security (Contributions) Regulations 2001 in so far as they apply to Great Britain in respect of:

the prescribed equivalents of the upper accrual point; and

the new end of year reporting requirements for employers.

Copies of the draft regulations have been placed in the Library of the House and the Vote Office and will also be available on the HMRC website.