HMRC internal manual

National Insurance Manual

NIM24700 - Class 4 NICs: administration: assessment and collection

{#IDABJHTD}Social Security Contributions and Benefits Act 1992 (SSCBA) {#}

S16 of SSCBA provides for the application of the Income Tax Acts to Class 4 contributions. This means Class 4 NICs are assessed and collected in the same way as Income Tax (SSCBA92/S16 (1)(a)).