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Step-by-step Guide

Where do I declare Class 4 NIC exemption?

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. 

HMRC Forms mode

SimpleStep mode

SA103 Self Employed Short

Page 2, Box 37

Your Work > Self Employment > Short Form – Details > CIS and National Insurance > Class 4 National Insurance 

SA103 Self Employed Full

Page 5, Box 101

Your Work > Self Employment > Full Form – Details > Tax and National Insurance > Class 4 National Insurance 

SA104 Partnership Short/Full

Page 2, Box 26

Your Work > Partnership > National Insurance > Class 4 National Insurance

SA103L Lloyd's

Page 4, Box 64

Other income > Lloyd's > National Insurance > Class 4 National Insurance

Article ID: 2134
Last updated: 24 Mar, 2020
Revision: 17
Views: 6973
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Also listed in
folder Tax Return Production -> SA100 Individual Return