Section 18, SSCBA 1992

Income Tax (Earnings and Pensions) Act 2003 (ITEPA)

NIM24002 explains that some contributors who pay tax under ITEPA but who are treated by Schedule 1, Part II of the Categorisation of Earners Regulations 1978 (see ESM0122) as self employed, pay special Class 4 NICs

NIM24032 provides guidance on the background to the changes introduced by section 3 of the National Insurance contributions Act 2002 from 6 April 2003 to ordinary Class 4 contributions. Specifically, NIM24033 explains that the changes were made by amending section 15 SSCBA 92.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.