Related Commentary  Related CasesRelated HMRC Manuals

11(1)  This section applies if an earner is in employment as a self-employed earner in a tax year (the “relevant tax year”).

11(2)  If the earner has relevant profits of, or exceeding, the small profits threshold, the earner is liable to pay Class 2 contributions for the relevant tax year at the rate of £3.05 in respect of each week in that year that the earner is in the employment.

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