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HMRC internal manual

National Insurance Manual

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Class 4 NICs: structure: special Class 4 NICs: general

Section 18 SSCBA 1992

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)

Section 18 of SSCBA 1992 provides for 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 and are required to pay special Class 4 NICs. Examples include certain lecturers and examiners.

The calculation of special Class 4 NICs for tax years up to and including the 2002/2003 tax year requires use of the same Class 4 rates and limits as are used in the calculation of ordinary Class 4 NICs

See

  • NIM24010 for the Class 4 rates and limits applicable to tax years before 2003/2004
  • NIM24050 for the Class 4 rates and limits applicable to tax years from 2003/2004.

The introduction of a Class 4 NICs liability on profits above the Upper Profits Limit from 6 April 2003 (see NIM24030) applies equally to special Class 4 NICs, see NIM24082.