HMRC internal manual

National Insurance Manual

NIM21023 - 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.