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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 4 NICs: structure from 6 April 2003: Class 4 rates and limits from 6 April 2003 onwards

The following table provides the relevant Class 4 NICs percentages and corresponding Lower and Upper Profit Limits for tax years 2003/2004 onwards.

Tax Year Lower Profits Limit (LPL) Upper Profits Limit (UPL) Class 4 NICs percentages  
         
      Profits between LPL and UPL Profit as above UPL
2003-2004 £4615 £30940 8% 1%
2004-2005 £4745 £31720 8% 1%
2005-2006 £4895 £32760 8% 1%
2006-2007 £5035 £33540 8% 1%
2007-2008 £5225 £34840 8% 1%
2008-2009 £5435 £40040 8% 1%
2009-2010 £5715 £43875 8% 1%
2010-2011 £5715 £43875 8% 1%
2011-2012 £7225 £42475 9% 2%
2012-2013 £7605 £42475 9% 2%