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  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents

NIM70000 - Class 2 National Insurance contributions from 6 April 2015: General information: Contents

  1. NIM70001
    Introduction
  2. NIM70050
    Residency conditions
  3. NIM70100
    Definition of a self-employed earner
  4. NIM70150
    Contribution period
  5. NIM70200
    Contribution week
  6. NIM70250
    Self-employed earners not required to complete the Self-Employed pages of the Self Assessment form
  7. NIM70300
    Relevant profits below the Small Profits Threshold (SPT)
  8. NIM70350
    Budget Payment Plan
  9. NIM70400
    Breaks in self-employment
  10. NIM70450
    Allocation of monies
  11. NIM70500
    Change of circumstances
  12. NIM70550
    General exceptions
  13. NIM70600
    Administrative concession
  14. NIM70650
    Class 4 liability � section 15 of the Social Security Contributions and Benefits Act 1992 (SSCBA)
  15. NIM70700
    Deferment
  16. NIM70750
    Higher rate provisions
  17. NIM70800
    Enforcement
  18. NIM70850
    Appeals
  19. NIM70900
    Voluntary contributions
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