Exemption from class 2 NI

Exemption from class 2 NI

Didn't find your answer?

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Now it's been withdrawn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)

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By Steve Kesby
25th Jun 2015 15:45

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The "small earnings exception" was withdrawn for 2015/16 onwards, and has been replaced by a "small profits threshold" which will apply automatically.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.

Thanks (1)
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By divelegend
25th Jun 2015 16:04

Thanks, what about previous years? Should he just write the them explaining the situation?

Thanks (0)
By Steve Kesby
25th Jun 2015 16:18

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.

Thanks (1)
RLI
By lionofludesch
25th Jun 2015 16:33

Think carefully about this.

It can be a cheap route to an index linked pension.

 

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