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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HMRC Forms mode
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SimpleStep mode
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SA103 Self Employed Short
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Page 2, Box 37
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Your Work > Self Employment > Short Form – Details > CIS and National Insurance > Class 4 National Insurance
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SA103 Self Employed Full
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Page 5, Box 101
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Your Work > Self Employment > Full Form – Details > Tax and National Insurance > Class 4 National Insurance
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SA104 Partnership Short/Full
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Page 2, Box 26
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Your Work > Partnership > National Insurance > Class 4 National Insurance
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SA103L Lloyd's
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Page 4, Box 64
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Other income > Lloyd's > National Insurance > Class 4 National Insurance
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