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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: self-employed earners not required to complete the Self-Employed pages of the Self Assessment form

Section 11(6) of the Social Security Contributions and Benefits Act 1992 and Section 11(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

There are certain types of self-employed earner who do not have profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005.

These self-employed earners are not required to pay Class 4 NICs under section 15 of the Social Security Contributions and Benefits Act 1992.

These self-employed earners are also not required to file the self-employed pages of the Self Assessment tax return, but are eligible to pay voluntary Class 2 NICs.

For more information, see NIM74000.