NIM21023 - Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: Boarders

Any income from boarders which did not form a major part of the applicant’s income was disregarded as follows

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