IR35 same director's NI rules apply

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When a director resigns/closes down an IR35 company- going to use an umbrella company going forwards, do the same director national insurance earning period rules still apply? ie if they were a director at the beginning of the tax year they are entitled to the full NI earnings limit of £8,164 for 17/18 and it's not pro-rated?

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Euan's picture
By Euan MacLennan
13th Jul 2017 11:18

Does this thread from a couple of weeks ago answer your question?

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