Abolition from April 2019

Adhesive stamps

Age

Age limits

Annual review

Basis of liability

Commencement of self-employment

Continuity of liability

Generally

Location of activity

Person no longer 'ordinarily' self-employed

Territorial limits

Carer's allowance

Change of address, notification

Combined collection of contributions with tax

Commencement or cessation of payment

Death of contributor

Earnings factors

Enforcement

Generally

Pre-2015–16

Exceptions from liability

Application for, duration and cancellation of, certificates of exception

Certificates or exception

Earnings for

Generally

Exemptions and exceptions

Age limits

Carer's allowance

Concurrent employment post-6 April 2003 to 5 April 2015

Concurrent employment post-6 April 2015

Concurrent employment, self-employment and deferment pre-6 April 2003

Death of contributor

Employment support allowance

Generally

Incapacity

Legal custody

Maternity allowance

Share fishermen

Unemployability supplement

Volunteer development workers

Women with reduced rate elections

General provision

Generally

Incapacity

Late payment

Arrears paid by instalments

Ignorance or error leading to

Past rates

Late payments

2005–06 payments

2006–07 payments

Generally

Legal custody

Liability

Low earners, repayments

Married women

Maternity allowance

Migrant workers

Missing contributions

More than one employment

Generally

Return of contributions paid in excess of maxima

Not properly paid

Payment

Biannual contributions

Direct debit payments pre-April 2015

Due-by dates

Generally

Late payment due to ignorance or error

Method of and time for

Notification of commencement or cessation

Penalty for failure to notify

Repayment

Six-monthly payment requests

Tax years up to 2014–15

Penalties

Rate

Rates

Arrears paid in instalments

Generally

Ignorance or error leading to late payment

Past rates and late payment

Reallocation

Reduced rate

Repayment

Reporting requirements

Return of contributions

Return of contributions paid in excess of maxima

Returns

Roman Catholic priests

Share fishermen

Generally

Past rates and late payments

Small earnings exception

Small earnings exception (SEE)

Application for

Certificate

Earnings, measuring and justifying

Generally

Newly self-employed

Threshold

Validity of certificate

Small earnings pre-6 April 2015

Generally

Subsidiary self-employment

Small profits from 6 April 2015

State pension age

Sub-postmasters

Underpayments collected via PAYE codes

Unemployability supplement

Unpaid or late paid

Voluntary contributions

Generally

Rates

Volunteer development workers

Generally

Past rates and late payment

Widows

Women with reduced rate elections

Working abroad