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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Start date

Regulation 44 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

If an application for exception is made at or before the beginning of a tax year, exception is normally being requested - and will be effective from - the beginning of that year. Exception may be back-dated up to 13 weeks before the date of an application but this provision is mainly to cater for those applications which are made after the commencement of the tax year but which are in respect of the whole of it. See also NIM21042 about backdating SEE into a previous tax year and NIM21043 concerning SEE for periods in respect of which contributions have already been paid.