Any ideas how we now apply for this?
I used to direct clients here https://www.gov.uk/government/publications/national-insurance-applicatio...
Now it's been withdrawn
Replies (4)
Please login or register to join the discussion.
It no longer applies
The "small earnings exception" was withdrawn for 2015/16 onwards, and has been replaced by a "small profits threshold" which will apply automatically. Class 2 contributions for 2015/16 onwards will be collected through self-assessment.
You can't claim the small earnings exception retrospectively
You could write to them and ask for a refund of the contributions that your client hasn't paid and ask them to set that refund against those unpaid contributions.
https://www.gov.uk/claim-national-insurance-refund/y/class-2/you-qualifi...
You can only do that for the last tax year though. Before that you're at their mercy.