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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Small Earnings Exception: Special Groups: Boarders

Disregard any income from boarders which does not form a major part of the applicant’s income as follows

  • when a boarder pays £20 or less for each week - all of the payment
  • when a boarder pays more than £20 for each week - £20 plus half of any amount over £20.