Class 2 and Class 4 contributions

Commentary – Tax Reporter ¶1023-175
HMRC Guidance – ESM4150

Deemed self-employment

Commentary – Tax Reporter ¶1003-125 ; Tax Reporter ¶1023-175
HMRC Guidance – ESM4150

Employment status

Commentary – Tax Reporter ¶486-310
HMRC Guidance – ESM4151 ; PAYE70245

Generally

Commentary – Tax Reporter ¶1023-175
Legislation/Regulatory – SI 1978/1689 Sch. 1, para. 6
HMRC Guidance – ESM4150

NIC

Commentary – Kirk on Employment Status 11.1 ; Kirk on Employment Status 11.18