Regulation 94A {#IDAN4GTD}Social Security (Contributions) Regulations (SSCR) 2001 {#}

Income Tax (Trading and Other Income) Act 2005

From 2003/04 onwards, self-employed workers who introduce income, which was subject to Class 1 NICs, into their computation of business profits are entitled to relief from Class 4 NICs on that amount.


Kate is a self-employed doctor. As part of her profession, she receives £2,000 of employment income, which she includes as ordinary professional receipts within Chapter 2 of Part 2 for ITTOIA in accordance with the practice set out at BIM40355 and EIM03002.

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