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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 2 National Insurance contributions: Small Earnings Exception: How Net Profit is calculated: Admissible expenses: Personal drawings

Personal drawings (e.g. for living expenses) are not an admissible deduction. Sometimes drawings are shown as expenses in the Profit and Loss Account where the accounts have not been completed with professional help. Therefor, such drawings should be re-included within the declared profit.