NIM24002 | Special Class 4 NICs: general

Schedule 1, Part II Categorisation of Earners Regulations 1978 and regulation 103 of the Social Security (Contributions) Regulations (SSCR) 2001 (SI 2001 No. 1004)

Income Tax (Earnings and Pensions) Act (ITEPA) 2003

Contributors who pay tax under ITEPA, but who are treated by Schedule 1, Part II of the Categorisation of Earners Regulations 1978 as self-employed, e.g. certain GCSE examiners / moderators, are liable to Special Class 4 NICs.