NIM70250 - 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 (SSCBA)
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 SSCBA 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.