The following categories of person maybe excepted from Class 4 contributions:

earners who are under the age of 16 at the beginning of a year of assessment (Contributions Regulations, reg. 93);

earners who are over state pension age at the beginning of a year of assessment. However, a person reaching state pension age during the tax year is liable for Class 4 contributions up to the following 5 April (Contributions Regulations, reg. 91(a));

those who are non-resident in the UK for tax purposes during the tax year (Contributions Regulations, reg. 91(b));

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