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Class 2 NI

Hi All,

I have a client who is employed and has a small self employed business as well. Profits are expected to be less than £5k. As he is already paying NI on his employment am I correct in saying that there is no benefit to not claiming the small earning exception for Class 2 NI.


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Apply for Exception from Class 2

If the NI record is already covered by the NI on employment then he is gaining nothing from Class 2.  However, when profits increase he cannot avoid paying.

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