From 2015–16, Class 2 contributions are treated as if they were amounts of income tax chargeable under ITTOIA 2005, Part 2 on the profits of a trade, profession or vocation not carried on wholly outside the UK and, subject to the self-assessment rules as for Class 4 contributions, (see ¶1042-825) are collected and enforced by HMRC compliance offices under the provisions of the Income Taxes Acts (SSCBA 1992, s. 11A).

Prior to 2015–16

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