§ Secondly, my right hon. Friend the Secretary of State for Social Security published last month the report of the working group set up to consider the options for aligning income tax and national insurance contributions. My right hon. Friend and I agree with the group's conclusion that there are significant savings to be had from using the same definitions, same paperwork and same audits for income tax and national insurance. We are now looking at the group's main recommendations, and will be bringing forward proposals early next year.