Class 2 contributions

Generally

Commentary – Tax Reporter ¶1016-625 ; Tax Reporter ¶1017-025 ; Tax Reporter ¶1024-075
HMRC Guidance – DMBM220000

Past rates and late payment

Commentary – Tax Reporter ¶1015-425

Class 4 contributions

Deemed self-employment

Commentary – Tax Reporter ¶1003-125

Generally

Commentary – Tax Reporter ¶1018-750 ; Tax Reporter ¶1018-775 ; Tax Reporter ¶1024-075

Generally

Legislation/Regulatory – SI 2001/1004 reg. 125

National Insurance contributions

Commentary – Essential Tax Companion ¶12805