A self employed taxpayer can choose to pay class 2 NI voluntarily if profits are below the threshold, so they have low profits.
I assume that low profits does not mean nil profits as is the case for a client who usually gets a few hundred pounds a year but this year the income is nil? Please would someone confirm.
Or, provided the client has an open self employment record (for NI purposes) can they make the contribution?
I will also ask the client if they have ceased trading but if they say No then I need to know if they can pay class 2 or not.