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HMRC internal manual

Employment Status Manual

Procedural aspects of status cases: differences between tax and NICs

Special rules affecting NICs only

There are powers to determine by regulation that particular groups of workers should be treated as employed or self-employed earners or for the employment to be disregarded altogether. These powers have been made use of for the following groups of workers and you should apply the regulations for NICs purposes whenever appropriate:

  • cleaners of premises (other than private dwelling-houses) or telephone equipment (other than in private dwelling houses) (Class 1)
  • agency workers (similar to the legislation for tax) - (see ESM2000 onwards)
  • employment of a person by his/her spouse or by a relative (Class 1 or disregarded)
  • lecturers, teachers or instructors (Class 1)
  • ministers of religion (Class 1)
  • entertainers (Class 1)
  • examiners, moderators etc of certain examining bodies (Class 2)
  • domestic employment by close relatives (disregarded)
  • certain cases where self-employment is so trivial it can be disregarded
  • certain electoral workers (disregarded)
  • certain members of overseas military forces and their civilian workers (disregarded)
  • certain members of any international Headquarters or defence organisation (disregarded)

See the guidance at ESM4000 onwards for more detailed information.