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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 4 NICs: who is liable: summary

SSCBA92/S15

Class 4 NICs are paid by people who are self-employed and carrying on a trade, profession or vocation (SSCBA92/S15).

People who were self-employed are not liable to Class 4 NICs on post cessation receipts assessable under Case VI of Schedule D.