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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Class 4 NICs: general

Schedule 1, Part II Categorisation of Earners Regulations 1978 and regulations 103 & 125, SS(C)R 2001

Income Tax (Earnings and Pensions) Act 2003 (ITEPA)

Contributors who pay tax under ITEPA, but who are treated by Schedule 1, Part II of the Categorisation of Earners Regulations 1978 (see ESM0122) as self-employed, eg GCSE Examiners, pay Special Class 4 NICs.