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Official guidance
Debt Management and Banking Manual

DMBM525910 · Class 4 NICs

  • DMBM525920 · What are Class 4 NICs
  • DMBM525930 · Payment of Class 4 NICs
  • DMBM525940 · Effects of limitation on Class 4 NICs
  1. Class 4 NICs
  2. Class 4 NICs: What are Class 4 NICs

DMBM525920 | Class 4 NICs: What are Class 4 NICs

From HM Revenue & Customs · Debt Management and Banking Manual

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Class 4 National Insurance

Class 4 National Insurance Contributions are payable by the self employed on profits between a lower and upper limit, and are collected with tax under a Self Assessment.

Unlike Class 2, Class 4 contributions do not count at all for benefit purposes.

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