Share fishermen
Class 2 contributions
Generally
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
Generally
Legislation/Regulatory –
SI 2001/1004 reg. 125
National Insurance contributions
Commentary –
Quick Overview ¶12805