NIM21003 - Class 2 National Insurance Contributions: Small Earnings Exception: Evidence of earnings

Unless the business is new, an applicant had to supply one of the following in support of their application for Small Earnings Exception

• A Self Assessment (SA) return which was not under enquiry (for further information on filing dates etc see the SA 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.