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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: special cases: background

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, and who are not therefore required to pay Class 4 NICs under section 15 of the Social Security Contributions and Benefits Act 1992.

Such people are self-employed by virtue of the NICs definition of self-employed (which is wider than that for income tax and Class 4 NICs) – see NIM70100.

Under section 11(6) of the SSCBA 1992 certain categories of self-employed earners will be entitled to pay Class 2 NICs voluntarily

These self-employed earners are not required by law to file a Self Assessment tax return.