Recommendation 45

We consider that the case for requiring employers to provide employee hours data to HMRC has not been made out. Additional burdens should not be imposed on businesses unless there is a compelling reason for doing so. It is not clear how understanding economic activity, enforcing the National Minimum Wage and the National Living Wage, planning for contingencies, or assessing NICs reliefs can be considered to be “for the collection and management” of the listed taxes, as specified in the draft legislation.