Member

I have thought more about this than the Treasury appears to have done. Look, it cannot be the employee who calculates this. They do not do the payroll arithmetic or manage PAYE, with the complexities of classes 1, 2 and 4, upper and lower earnings limits and other thresholds. That much is clear. Nowadays, it is so complicated that you can do it only with specialist software. You cannot expect employees to have that and, in any event, we know that only 3.8% of the self-employed have signed up to the quarterly Making Tax Digital process so far, from 1 April. No, it cannot be the employee—but it cannot be the employer, either.