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.