Article ID: 2134
Last updated: 24 Mar, 2020
Class 4 NIC exemption is automatically applied where it is relevant to the taxpayer reaching state pension age before the start of the tax year. If you need to claim this manually for any other reason, you should tick the box Are you exempt from paying Class 4 National Insurance… in one of the following locations. Note: HMRC will reject the submission if it’s claimed more than once in the same form.
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