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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: Backdating into a previous tax year

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

Exception is not normally backdated into a previous tax year unless -

  • The contributor requests this; and
  • Was entitled to, but did not claim SEE for the previous year and no Class 2 contributions have been paid in respect of that year