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NIM24510 | Class 4 NICs: who is liable: exceptions

From HM Revenue & Customs · National Insurance Manual

Regulation 93 Social Security Contribution Regulations (SS(C)R) 2001

Regulation 91(a) Social Security Contribution Regulations (SS(C)R) 2001

Schedule 2, para 5, Social Security Contributions and Benefits Act (SSCBA)1992

A number of categories of people are exempt from paying Class 4 NICs, these are:

  • People under the age of 16 at the beginning of the year of assessment are exempt from Class 4 NICs (Regulation 93 SS(C)R 2001).

  • People over State pension age at the beginning of the year of assessment (Regulation 91(a) SS(C)R 2001). A person who attains State pension age during the course of the year of assessment remains liable for Class 4 NICs for the whole of that year.

  • People receiving profits in their capacity as a trustee, executor or administrator of a person liable to tax under ITTOIA2005/S8, are exempted from Class 4 NICs on that income under paragraph 5 Schedule SSCBA.