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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Procedural aspects of status cases: differences between tax and NICs

Other situations where there will not be uniformity

Staff may have to consider for NICs purposes the question of whether a worker is a ‘self-employed earner’ or is not an ‘earner’ at all. This addresses a different borderline. The tax equivalent is the borderline between Cases I or II of Schedule D (which covers income from a trade, profession or vocation) and income, or capital, from another source (for example, investment income or Case VI of Schedule D (other income)). Because the legislation is different here, there will not necessarily be uniformity of treatment for tax and NICs purposes.

Informal opinions about such cases for NICs purposes need not mention income tax treatment and advice about such cases should be sought from the Status Inspector.