HMRC internal manual

National Insurance Manual

Class 2 National Insurance Contributions: Small Earnings Exception: Evidence of earnings

Unless the business is new, an applicant must supply one of the following in support of their application

  • A Self Assessment (SA) return which is not under enquiry (for further information on filing dates etc see the Self Assessment Guides); or
  • The Net Profit figure from the certified Profit and Loss account for the last trading year; or
  • Any other evidence of earnings such as business receipts or written income and expenditure records;
  • The special shortened income and expenses section of the self-employed pages of the SA return for use by businesses with a turnover of less than £15,000.