https://www.litrg.org.uk/working/self-employment/nic-self-employed

ID de exploración:
5aa9d791-ea39-4a6c-92b0-e44932c6ad97Finalizado
URL enviada:
https://www.litrg.org.uk/working/self-employment/nic-self-employed
Informe finalizado:

Enlaces: 23 encontrados

EnlaceTexto
https://www.cookiebot.com/en/what-is-behind-powered-by-cookiebot/logo - opens in a new window
https://www.canva.com/policies/privacy-policy/Learn more about this provider - opens in a new windowLearn more about this provider
https://www.cookiebot.com/goto/privacy-policy/Learn more about this provider - opens in a new windowLearn more about this provider
https://business.safety.google/privacy/Learn more about this provider - opens in a new windowLearn more about this provider
https://www.hotjar.com/legal/policies/privacy/Learn more about this provider - opens in a new windowLearn more about this provider
https://www.cookiebot.comCookiebot - open in a new tabCookiebot
https://www.tax.org.uk/Chartered Institute of Taxation - open in a new tabChartered Institute of Taxation
https://www.gov.uk/calculate-state-pension/y/ageGOV.UK - open in a new tabGOV.UK
https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim35003share fishermen - open in a new tabshare fishermen
https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim34025volunteer development workers - open in a new tabvolunteer development workers

Variables JavaScript: 74 encontradas

NombreTipo
0object
1object
2object
onbeforetoggleobject
documentPictureInPictureobject
onscrollendobject
gtagfunction
dataLayerobject
UserWayWidgetAppobject
google_tag_managerobject

Mensajes de registro de la consola: 0 encontrados

HTML

<!DOCTYPE html><html lang="en" dir="ltr" data-uw-w-loader="" class="js fontawesome-i2svg-active fontawesome-i2svg-complete" data-uw-rm-lang="false"><head>
  <script type="text/javascript" charset="UTF-8" async="" src="https://consent.cookiebot.com/72f2502e-e6de-4d9f-a25b-f124ea20af57/cc.js?renew=false&amp;referer=www.litrg.org.uk&amp;dnt=false&amp;init=false"></script><script type="text/javascript" async="" src="https://consent.cookiebot.com/uc.js?cbid=72f2502e-e6de-4d9f-a25b-f124ea20af57&amp;consentmode-dataredaction=dynamic" id="Cookiebot"></script><script async="" src="https://www.googletagmanager.com/gtm.js?id=GTM-5D8J4ZL"></script><script data-cookieconsent="ignore">
    window.dataLayer = window.dataLayer || [];
    function gtag() {
      dataLayer.push(arguments);
    }
    gtag("consent", "default", {
      ad_personalization: "denied",
      ad_storage: "denied",
      ad_user_data: "denied",
      analytics_storage: "denied",
      functionality_storage: "denied",
      personalization_storage: "denied",
      security_storage: "granted",
      wait_for_update: 500,
    });
    gtag("set", "ads_data_redaction", true);
    gtag("set", "url_passthrough", false);
  </script>
  <script src="https://cdn.userway.org/widget.js" data-account="zfp8ysBSMM"></script>
  <meta charset="utf-8">
<noscript><style>form.antibot * :not(.antibot-message) { display: none !important; }</style>
</noscript><script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&amp;l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-5D8J4ZL');
</script>
<meta name="description" content="If you are self-employed, you may have to pay National Insurance contributions (NIC). For more general information on NIC, visit our National">
<style type="text/css">:host,:root{--fa-font-solid:normal 900 1em/1 "Font Awesome 6 Solid";--fa-font-regular:normal 400 1em/1 "Font Awesome 6 Regular";--fa-font-light:normal 300 1em/1 "Font Awesome 6 Light";--fa-font-thin:normal 100 1em/1 "Font Awesome 6 Thin";--fa-font-duotone:normal 900 1em/1 "Font Awesome 6 Duotone";--fa-font-sharp-solid:normal 900 1em/1 "Font Awesome 6 Sharp";--fa-font-sharp-regular:normal 400 1em/1 "Font Awesome 6 Sharp";--fa-font-sharp-light:normal 300 1em/1 "Font Awesome 6 Sharp";--fa-font-brands:normal 400 1em/1 "Font Awesome 6 Brands"}svg:not(:host).svg-inline--fa,svg:not(:root).svg-inline--fa{overflow:visible;box-sizing:content-box}.svg-inline--fa{display:var(--fa-display,inline-block);height:1em;overflow:visible;vertical-align:-.125em}.svg-inline--fa.fa-2xs{vertical-align:.1em}.svg-inline--fa.fa-xs{vertical-align:0}.svg-inline--fa.fa-sm{vertical-align:-.0714285705em}.svg-inline--fa.fa-lg{vertical-align:-.2em}.svg-inline--fa.fa-xl{vertical-align:-.25em}.svg-inline--fa.fa-2xl{vertical-align:-.3125em}.svg-inline--fa.fa-pull-left{margin-right:var(--fa-pull-margin,.3em);width:auto}.svg-inline--fa.fa-pull-right{margin-left:var(--fa-pull-margin,.3em);width:auto}.svg-inline--fa.fa-li{width:var(--fa-li-width,2em);top:.25em}.svg-inline--fa.fa-fw{width:var(--fa-fw-width,1.25em)}.fa-layers svg.svg-inline--fa{bottom:0;left:0;margin:auto;position:absolute;right:0;top:0}.fa-layers-counter,.fa-layers-text{display:inline-block;position:absolute;text-align:center}.fa-layers{display:inline-block;height:1em;position:relative;text-align:center;vertical-align:-.125em;width:1em}.fa-layers svg.svg-inline--fa{-webkit-transform-origin:center center;transform-origin:center center}.fa-layers-text{left:50%;top:50%;-webkit-transform:translate(-50%,-50%);transform:translate(-50%,-50%);-webkit-transform-origin:center center;transform-origin:center center}.fa-layers-counter{background-color:var(--fa-counter-background-color,#ff253a);border-radius:var(--fa-counter-border-radius,1em);box-sizing:border-box;color:var(--fa-inverse,#fff);line-height:var(--fa-counter-line-height,1);max-width:var(--fa-counter-max-width,5em);min-width:var(--fa-counter-min-width,1.5em);overflow:hidden;padding:var(--fa-counter-padding,.25em .5em);right:var(--fa-right,0);text-overflow:ellipsis;top:var(--fa-top,0);-webkit-transform:scale(var(--fa-counter-scale,.25));transform:scale(var(--fa-counter-scale,.25));-webkit-transform-origin:top right;transform-origin:top right}.fa-layers-bottom-right{bottom:var(--fa-bottom,0);right:var(--fa-right,0);top:auto;-webkit-transform:scale(var(--fa-layers-scale,.25));transform:scale(var(--fa-layers-scale,.25));-webkit-transform-origin:bottom right;transform-origin:bottom right}.fa-layers-bottom-left{bottom:var(--fa-bottom,0);left:var(--fa-left,0);right:auto;top:auto;-webkit-transform:scale(var(--fa-layers-scale,.25));transform:scale(var(--fa-layers-scale,.25));-webkit-transform-origin:bottom left;transform-origin:bottom left}.fa-layers-top-right{top:var(--fa-top,0);right:var(--fa-right,0);-webkit-transform:scale(var(--fa-layers-scale,.25));transform:scale(var(--fa-layers-scale,.25));-webkit-transform-origin:top right;transform-origin:top right}.fa-layers-top-left{left:var(--fa-left,0);right:auto;top:var(--fa-top,0);-webkit-transform:scale(var(--fa-layers-scale,.25));transform:scale(var(--fa-layers-scale,.25));-webkit-transform-origin:top left;transform-origin:top left}.fa-1x{font-size:1em}.fa-2x{font-size:2em}.fa-3x{font-size:3em}.fa-4x{font-size:4em}.fa-5x{font-size:5em}.fa-6x{font-size:6em}.fa-7x{font-size:7em}.fa-8x{font-size:8em}.fa-9x{font-size:9em}.fa-10x{font-size:10em}.fa-2xs{font-size:.625em;line-height:.1em;vertical-align:.225em}.fa-xs{font-size:.75em;line-height:.0833333337em;vertical-align:.125em}.fa-sm{font-size:.875em;line-height:.0714285718em;vertical-align:.0535714295em}.fa-lg{font-size:1.25em;line-height:.05em;vertical-align:-.075em}.fa-xl{font-size:1.5em;line-height:.0416666682em;vertical-align:-.125em}.fa-2xl{font-size:2em;line-height:.03125em;vertical-align:-.1875em}.fa-fw{text-align:center;width:1.25em}.fa-ul{list-style-type:none;margin-left:var(--fa-li-margin,2.5em);padding-left:0}.fa-ul>li{position:relative}.fa-li{left:calc(var(--fa-li-width,2em) * -1);position:absolute;text-align:center;width:var(--fa-li-width,2em);line-height:inherit}.fa-border{border-color:var(--fa-border-color,#eee);border-radius:var(--fa-border-radius,.1em);border-style:var(--fa-border-style,solid);border-width:var(--fa-border-width,.08em);padding:var(--fa-border-padding,.2em .25em .15em)}.fa-pull-left{float:left;margin-right:var(--fa-pull-margin,.3em)}.fa-pull-right{float:right;margin-left:var(--fa-pull-margin,.3em)}.fa-beat{-webkit-animation-name:fa-beat;animation-name:fa-beat;-webkit-animation-delay:var(--fa-animation-delay,0s);animation-delay:var(--fa-animation-delay,0s);-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,1s);animation-duration:var(--fa-animation-duration,1s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,ease-in-out);animation-timing-function:var(--fa-animation-timing,ease-in-out)}.fa-bounce{-webkit-animation-name:fa-bounce;animation-name:fa-bounce;-webkit-animation-delay:var(--fa-animation-delay,0s);animation-delay:var(--fa-animation-delay,0s);-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,1s);animation-duration:var(--fa-animation-duration,1s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,cubic-bezier(.28,.84,.42,1));animation-timing-function:var(--fa-animation-timing,cubic-bezier(.28,.84,.42,1))}.fa-fade{-webkit-animation-name:fa-fade;animation-name:fa-fade;-webkit-animation-delay:var(--fa-animation-delay,0s);animation-delay:var(--fa-animation-delay,0s);-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,1s);animation-duration:var(--fa-animation-duration,1s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,cubic-bezier(.4,0,.6,1));animation-timing-function:var(--fa-animation-timing,cubic-bezier(.4,0,.6,1))}.fa-beat-fade{-webkit-animation-name:fa-beat-fade;animation-name:fa-beat-fade;-webkit-animation-delay:var(--fa-animation-delay,0s);animation-delay:var(--fa-animation-delay,0s);-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,1s);animation-duration:var(--fa-animation-duration,1s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,cubic-bezier(.4,0,.6,1));animation-timing-function:var(--fa-animation-timing,cubic-bezier(.4,0,.6,1))}.fa-flip{-webkit-animation-name:fa-flip;animation-name:fa-flip;-webkit-animation-delay:var(--fa-animation-delay,0s);animation-delay:var(--fa-animation-delay,0s);-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,1s);animation-duration:var(--fa-animation-duration,1s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,ease-in-out);animation-timing-function:var(--fa-animation-timing,ease-in-out)}.fa-shake{-webkit-animation-name:fa-shake;animation-name:fa-shake;-webkit-animation-delay:var(--fa-animation-delay,0s);animation-delay:var(--fa-animation-delay,0s);-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,1s);animation-duration:var(--fa-animation-duration,1s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,linear);animation-timing-function:var(--fa-animation-timing,linear)}.fa-spin{-webkit-animation-name:fa-spin;animation-name:fa-spin;-webkit-animation-delay:var(--fa-animation-delay,0s);animation-delay:var(--fa-animation-delay,0s);-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,2s);animation-duration:var(--fa-animation-duration,2s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,linear);animation-timing-function:var(--fa-animation-timing,linear)}.fa-spin-reverse{--fa-animation-direction:reverse}.fa-pulse,.fa-spin-pulse{-webkit-animation-name:fa-spin;animation-name:fa-spin;-webkit-animation-direction:var(--fa-animation-direction,normal);animation-direction:var(--fa-animation-direction,normal);-webkit-animation-duration:var(--fa-animation-duration,1s);animation-duration:var(--fa-animation-duration,1s);-webkit-animation-iteration-count:var(--fa-animation-iteration-count,infinite);animation-iteration-count:var(--fa-animation-iteration-count,infinite);-webkit-animation-timing-function:var(--fa-animation-timing,steps(8));animation-timing-function:var(--fa-animation-timing,steps(8))}@media (prefers-reduced-motion:reduce){.fa-beat,.fa-beat-fade,.fa-bounce,.fa-fade,.fa-flip,.fa-pulse,.fa-shake,.fa-spin,.fa-spin-pulse{-webkit-animation-delay:-1ms;animation-delay:-1ms;-webkit-animation-duration:1ms;animation-duration:1ms;-webkit-animation-iteration-count:1;animation-iteration-count:1;-webkit-transition-delay:0s;transition-delay:0s;-webkit-transition-duration:0s;transition-duration:0s}}@-webkit-keyframes fa-beat{0%,90%{-webkit-transform:scale(1);transform:scale(1)}45%{-webkit-transform:scale(var(--fa-beat-scale,1.25));transform:scale(var(--fa-beat-scale,1.25))}}@keyframes fa-beat{0%,90%{-webkit-transform:scale(1);transform:scale(1)}45%{-webkit-transform:scale(var(--fa-beat-scale,1.25));transform:scale(var(--fa-beat-scale,1.25))}}@-webkit-keyframes fa-bounce{0%{-webkit-transform:scale(1,1) translateY(0);transform:scale(1,1) translateY(0)}10%{-webkit-transform:scale(var(--fa-bounce-start-scale-x,1.1),var(--fa-bounce-start-scale-y,.9)) translateY(0);transform:scale(var(--fa-bounce-start-scale-x,1.1),var(--fa-bounce-start-scale-y,.9)) translateY(0)}30%{-webkit-transform:scale(var(--fa-bounce-jump-scale-x,.9),var(--fa-bounce-jump-scale-y,1.1)) translateY(var(--fa-bounce-height,-.5em));transform:scale(var(--fa-bounce-jump-scale-x,.9),var(--fa-bounce-jump-scale-y,1.1)) translateY(var(--fa-bounce-height,-.5em))}50%{-webkit-transform:scale(var(--fa-bounce-land-scale-x,1.05),var(--fa-bounce-land-scale-y,.95)) translateY(0);transform:scale(var(--fa-bounce-land-scale-x,1.05),var(--fa-bounce-land-scale-y,.95)) translateY(0)}57%{-webkit-transform:scale(1,1) translateY(var(--fa-bounce-rebound,-.125em));transform:scale(1,1) translateY(var(--fa-bounce-rebound,-.125em))}64%{-webkit-transform:scale(1,1) translateY(0);transform:scale(1,1) translateY(0)}100%{-webkit-transform:scale(1,1) translateY(0);transform:scale(1,1) translateY(0)}}@keyframes fa-bounce{0%{-webkit-transform:scale(1,1) translateY(0);transform:scale(1,1) translateY(0)}10%{-webkit-transform:scale(var(--fa-bounce-start-scale-x,1.1),var(--fa-bounce-start-scale-y,.9)) translateY(0);transform:scale(var(--fa-bounce-start-scale-x,1.1),var(--fa-bounce-start-scale-y,.9)) translateY(0)}30%{-webkit-transform:scale(var(--fa-bounce-jump-scale-x,.9),var(--fa-bounce-jump-scale-y,1.1)) translateY(var(--fa-bounce-height,-.5em));transform:scale(var(--fa-bounce-jump-scale-x,.9),var(--fa-bounce-jump-scale-y,1.1)) translateY(var(--fa-bounce-height,-.5em))}50%{-webkit-transform:scale(var(--fa-bounce-land-scale-x,1.05),var(--fa-bounce-land-scale-y,.95)) translateY(0);transform:scale(var(--fa-bounce-land-scale-x,1.05),var(--fa-bounce-land-scale-y,.95)) translateY(0)}57%{-webkit-transform:scale(1,1) translateY(var(--fa-bounce-rebound,-.125em));transform:scale(1,1) translateY(var(--fa-bounce-rebound,-.125em))}64%{-webkit-transform:scale(1,1) translateY(0);transform:scale(1,1) translateY(0)}100%{-webkit-transform:scale(1,1) translateY(0);transform:scale(1,1) translateY(0)}}@-webkit-keyframes fa-fade{50%{opacity:var(--fa-fade-opacity,.4)}}@keyframes fa-fade{50%{opacity:var(--fa-fade-opacity,.4)}}@-webkit-keyframes fa-beat-fade{0%,100%{opacity:var(--fa-beat-fade-opacity,.4);-webkit-transform:scale(1);transform:scale(1)}50%{opacity:1;-webkit-transform:scale(var(--fa-beat-fade-scale,1.125));transform:scale(var(--fa-beat-fade-scale,1.125))}}@keyframes fa-beat-fade{0%,100%{opacity:var(--fa-beat-fade-opacity,.4);-webkit-transform:scale(1);transform:scale(1)}50%{opacity:1;-webkit-transform:scale(var(--fa-beat-fade-scale,1.125));transform:scale(var(--fa-beat-fade-scale,1.125))}}@-webkit-keyframes fa-flip{50%{-webkit-transform:rotate3d(var(--fa-flip-x,0),var(--fa-flip-y,1),var(--fa-flip-z,0),var(--fa-flip-angle,-180deg));transform:rotate3d(var(--fa-flip-x,0),var(--fa-flip-y,1),var(--fa-flip-z,0),var(--fa-flip-angle,-180deg))}}@keyframes fa-flip{50%{-webkit-transform:rotate3d(var(--fa-flip-x,0),var(--fa-flip-y,1),var(--fa-flip-z,0),var(--fa-flip-angle,-180deg));transform:rotate3d(var(--fa-flip-x,0),var(--fa-flip-y,1),var(--fa-flip-z,0),var(--fa-flip-angle,-180deg))}}@-webkit-keyframes fa-shake{0%{-webkit-transform:rotate(-15deg);transform:rotate(-15deg)}4%{-webkit-transform:rotate(15deg);transform:rotate(15deg)}24%,8%{-webkit-transform:rotate(-18deg);transform:rotate(-18deg)}12%,28%{-webkit-transform:rotate(18deg);transform:rotate(18deg)}16%{-webkit-transform:rotate(-22deg);transform:rotate(-22deg)}20%{-webkit-transform:rotate(22deg);transform:rotate(22deg)}32%{-webkit-transform:rotate(-12deg);transform:rotate(-12deg)}36%{-webkit-transform:rotate(12deg);transform:rotate(12deg)}100%,40%{-webkit-transform:rotate(0);transform:rotate(0)}}@keyframes fa-shake{0%{-webkit-transform:rotate(-15deg);transform:rotate(-15deg)}4%{-webkit-transform:rotate(15deg);transform:rotate(15deg)}24%,8%{-webkit-transform:rotate(-18deg);transform:rotate(-18deg)}12%,28%{-webkit-transform:rotate(18deg);transform:rotate(18deg)}16%{-webkit-transform:rotate(-22deg);transform:rotate(-22deg)}20%{-webkit-transform:rotate(22deg);transform:rotate(22deg)}32%{-webkit-transform:rotate(-12deg);transform:rotate(-12deg)}36%{-webkit-transform:rotate(12deg);transform:rotate(12deg)}100%,40%{-webkit-transform:rotate(0);transform:rotate(0)}}@-webkit-keyframes fa-spin{0%{-webkit-transform:rotate(0);transform:rotate(0)}100%{-webkit-transform:rotate(360deg);transform:rotate(360deg)}}@keyframes fa-spin{0%{-webkit-transform:rotate(0);transform:rotate(0)}100%{-webkit-transform:rotate(360deg);transform:rotate(360deg)}}.fa-rotate-90{-webkit-transform:rotate(90deg);transform:rotate(90deg)}.fa-rotate-180{-webkit-transform:rotate(180deg);transform:rotate(180deg)}.fa-rotate-270{-webkit-transform:rotate(270deg);transform:rotate(270deg)}.fa-flip-horizontal{-webkit-transform:scale(-1,1);transform:scale(-1,1)}.fa-flip-vertical{-webkit-transform:scale(1,-1);transform:scale(1,-1)}.fa-flip-both,.fa-flip-horizontal.fa-flip-vertical{-webkit-transform:scale(-1,-1);transform:scale(-1,-1)}.fa-rotate-by{-webkit-transform:rotate(var(--fa-rotate-angle,none));transform:rotate(var(--fa-rotate-angle,none))}.fa-stack{display:inline-block;vertical-align:middle;height:2em;position:relative;width:2.5em}.fa-stack-1x,.fa-stack-2x{bottom:0;left:0;margin:auto;position:absolute;right:0;top:0;z-index:var(--fa-stack-z-index,auto)}.svg-inline--fa.fa-stack-1x{height:1em;width:1.25em}.svg-inline--fa.fa-stack-2x{height:2em;width:2.5em}.fa-inverse{color:var(--fa-inverse,#fff)}.fa-sr-only,.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border-width:0}.fa-sr-only-focusable:not(:focus),.sr-only-focusable:not(:focus){position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border-width:0}.svg-inline--fa .fa-primary{fill:var(--fa-primary-color,currentColor);opacity:var(--fa-primary-opacity,1)}.svg-inline--fa .fa-secondary{fill:var(--fa-secondary-color,currentColor);opacity:var(--fa-secondary-opacity,.4)}.svg-inline--fa.fa-swap-opacity .fa-primary{opacity:var(--fa-secondary-opacity,.4)}.svg-inline--fa.fa-swap-opacity .fa-secondary{opacity:var(--fa-primary-opacity,1)}.svg-inline--fa mask .fa-primary,.svg-inline--fa mask .fa-secondary{fill:#000}.fa-duotone.fa-inverse,.fad.fa-inverse{color:var(--fa-inverse,#fff)}</style><link rel="canonical" href="https://www.litrg.org.uk/working/self-employment/nic-self-employed">
<link rel="image_src" href="https://www.litrg.org.uk/sites/default/files/2024-03/6_nic_for_the_self-employed._bleakstar.jpg">
<meta name="twitter:card" content="summary_large_image">
<meta name="twitter:title" content="NIC for the self-employed">
<meta name="twitter:image" content="https://www.litrg.org.uk/sites/default/files/2024-03/6_nic_for_the_self-employed._bleakstar.jpg">
<meta name="Generator" content="Drupal 10 (https://www.drupal.org)">
<meta name="MobileOptimized" content="width">
<meta name="HandheldFriendly" content="true">
<meta name="viewport" content="width=device-width, initial-scale=1.0">
<link rel="icon" href="/themes/custom/ndp/favicon.ico" type="image/vnd.microsoft.icon">

  <title>NIC for the self-employed | Low Incomes Tax Reform Group</title>
  <link rel="stylesheet" media="all" href="/sites/default/files/css/css_L0vGaHrRhwSXdkkgtCy-AIjmLnbPwSs92om8Bo_gD84.css?delta=0&amp;language=en&amp;theme=ndp&amp;include=eJx1j11uxDAIhC_khiMhYrNZusS4BqfN7etdRftS9YWfTzCa6ezNqsvBGLQq4000uEN_848XT25ZSHHnIoQq9eHwFy1x533enh68w0rOqZYGm9pKmj6_BvcTh2CYaUiDqyf-iec_lD4a6XKtKT-mdFhHytl6EavwnpZbtxpcSzqEvx1eddmtjGl25Zgh8DLod-pSN1xHxMwEHueU35LSaSOwiGc7pjOwytk0OVPPd6QmSCMs296Ug-Ef_gtV2oD3">
<link rel="stylesheet" media="all" href="/sites/default/files/css/css_jV5WIWLy18UgGkh7VHvFz9wQTpYx5nWoyuZ6qWnyJhA.css?delta=1&amp;language=en&amp;theme=ndp&amp;include=eJx1j11uxDAIhC_khiMhYrNZusS4BqfN7etdRftS9YWfTzCa6ezNqsvBGLQq4000uEN_848XT25ZSHHnIoQq9eHwFy1x533enh68w0rOqZYGm9pKmj6_BvcTh2CYaUiDqyf-iec_lD4a6XKtKT-mdFhHytl6EavwnpZbtxpcSzqEvx1eddmtjGl25Zgh8DLod-pSN1xHxMwEHueU35LSaSOwiGc7pjOwytk0OVPPd6QmSCMs296Ug-Ef_gtV2oD3">
<link rel="stylesheet" media="all" href="https://use.typekit.net/qfk1mbd.css">

  <script src="https://use.fontawesome.com/releases/v6.4.0/js/all.js" defer="" crossorigin="anonymous"></script>
<script src="https://use.fontawesome.com/releases/v6.4.0/js/v4-shims.js" defer="" crossorigin="anonymous"></script>

<style type="text/css" id="CookieConsentStateDisplayStyles">.cookieconsent-optin-preferences,.cookieconsent-optin-statistics,.cookieconsent-optin-marketing,.cookieconsent-optin{display:none;}.cookieconsent-optout-preferences,.cookieconsent-optout-statistics,.cookieconsent-optout-marketing,.cookieconsent-optout{display:block;display:initial;}</style><style type="text/css" id="CookiebotDialogStyle">#CybotCookiebotDialog *,#CybotCookiebotDialogBodyUnderlay *{background:transparent;box-sizing:border-box;color:inherit;font-family:inherit;font-size:15px;margin:0;outline:0;padding:0;vertical-align:baseline}#CybotCookiebotDialog #CybotCookiebotDialogNav :after,#CybotCookiebotDialog #CybotCookiebotDialogNav :before{content:none}#CybotCookiebotDialog label{width:auto}#CybotCookiebotDialogBodyUnderlay{background-color:#000;height:100%;left:0;margin:0;opacity:0;overflow:hidden;padding:0;pointer-events:none;position:fixed;top:0;transition:opacity .5s ease;width:100%;z-index:2147483630}#CybotCookiebotDialog.CybotCookiebotDialogActive+#CybotCookiebotDialogBodyUnderlay{opacity:.75;pointer-events:auto}#CybotCookiebotDialog{background-color:#ffffff;border-radius:8px;box-shadow:0 32px 68px rgba(0,0,0,.3);box-sizing:border-box;color:#141414;font-family:sans-serif;font-size:15px;height:auto;left:50%;letter-spacing:.1px;line-height:24px;max-height:calc(100% - 16px);overflow:hidden;position:fixed;text-align:initial;top:50%;transform:translate(-50%,-50%);transition:all .5s ease;transition-property:width,max-width,top,bottom,left,opacity;width:calc(100% - 16px);z-index:2147483631}#CybotCookiebotDialog ol,#CybotCookiebotDialog ul{list-style-position:inside}#CybotCookiebotDialog .CybotCookiebotDialogContentWrapper{align-items:flex-start;display:flex;flex-direction:column;width:100%}:root #CybotCookiebotDialog,:root #CybotCookiebotDialog #CybotCookiebotDialogTabContent,_:-ms-fullscreen{height:100%}:root #CybotCookiebotDialogBody,:root #CybotCookiebotDialogTabContent .CybotCookiebotDialogTabPanel,_:-ms-fullscreen{flex:auto}@media screen and (min-width:601px){#CybotCookiebotDialog{max-width:900px}}@media screen and (min-width:1280px){#CybotCookiebotDialog{left:50%;max-height:80vh;top:0;transform:translate(-50%)}#CybotCookiebotDialog.CybotEdge{box-shadow:0 30px 70px rgba(0,0,0,.3);height:auto;max-height:70vh;max-width:100vw;min-width:100vw;padding:24px;transition-property:transform,opacity,top;width:100vw}#CybotCookiebotDialog.CybotEdge .CybotCookiebotDialogContentWrapper{flex-direction:row;margin:0 auto;max-width:1600px;position:relative}#CybotCookiebotDialog[data-template=bottom]{top:100%;transform:translate(-50%,-100%)}#CybotCookiebotDialog[data-template=pushdown],#CybotCookiebotDialog[data-template=slidedown]{transform:translate(-50%,-150%)}#CybotCookiebotDialog[data-template=pushdown].CybotCookiebotDialogActive,#CybotCookiebotDialog[data-template=slidedown].CybotCookiebotDialogActive{transform:translate(-50%)}#CybotCookiebotDialog[data-template=slideup]{top:100%;transform:translate(-50%,50%)}#CybotCookiebotDialog[data-template=slideup].CybotCookiebotDialogActive{transform:translate(-50%,-100%)}#CybotCookiebotDialog[data-template=overlay],#CybotCookiebotDialog[data-template=popup]{opacity:0;top:50%;transform:translate(-50%,-50%)}#CybotCookiebotDialog[data-template=overlay].CybotCookiebotDialogActive,#CybotCookiebotDialog[data-template=popup].CybotCookiebotDialogActive{opacity:1}}#CybotCookiebotDialogHeader{align-items:center;border-bottom:1px solid #d6d6d6;display:flex;padding:1em;width:100%}#CybotCookiebotDialogHeaderLogosWrapper{align-items:center;display:flex;flex:1;justify-content:space-between}#CybotCookiebotDialogPoweredbyCybot,#CybotCookiebotDialogPoweredbyLink{align-items:center;display:flex;width:50%}#CybotCookiebotDialogPoweredbyCybot{justify-content:flex-end;width:175px}#CybotCookiebotDialogPoweredbyImage{max-height:1.5em;width:auto}#CybotCookiebotDialogPoweredbyCybot svg{fill:#141414;height:1.7em;max-width:133px}@media screen and (min-width:601px){#CybotCookiebotDialogPoweredbyCybot svg{height:2em}}@media screen and (min-width:1280px){#CybotCookiebotDialogHeader{padding:1.5em}#CybotCookiebotDialogPoweredbyImage{max-height:2.125em}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogHeader{align-items:center;align-self:stretch;border:none;justify-content:space-between;padding:0;width:210px}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogHeaderLogosWrapper{align-self:stretch;flex-direction:column}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogPoweredbyLink{flex:1}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogPoweredbyImage{height:auto;max-height:6em;max-width:100%}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogPoweredbyCybot{height:2em;margin-top:2em}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogPoweredbyCybot,#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogPoweredbyLink{justify-content:center}}#CybotCookiebotDialogNav{border-bottom:1px solid #d6d6d6;position:relative;width:100%}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogNav{display:none}#CybotCookiebotDialogNav .CybotCookiebotDialogNavItems{display:flex;list-style:none;overflow-x:auto}#CybotCookiebotDialogNav .CybotCookiebotDialogNavItems::-webkit-scrollbar{height:0;width:0}#CybotCookiebotDialogNav .CybotCookiebotDialogNavItem{flex:1 1 0%;margin:0 auto}#CybotCookiebotDialogNav .CybotCookiebotDialogNavItemLink{border-bottom:1px solid #ffffff;color:#141414;display:block;font-weight:600;height:100%;outline-offset:-5px;padding:1em;text-align:center;text-decoration:none;white-space:nowrap}#CybotCookiebotDialogNav .CybotCookiebotDialogNavItemLink:hover{color:#1f3f96}#CybotCookiebotDialogNav .CybotCookiebotDialogNavItemLink.CybotCookiebotDialogActive{border-color:transparent;border-bottom:1px solid #1f3f96;color:#1f3f96}@media screen and (min-width:1280px){#CybotCookiebotDialogNav .CybotCookiebotDialogNavItemLink.CybotCookiebotDialogActive{border-width:3px}}#CybotCookiebotDialogTabContent{display:flex;flex-direction:column;height:auto;overflow:auto;width:100%}#CybotCookiebotDialogTabContent .CybotCookiebotScrollContainer{display:flex;flex:1;flex-direction:column}#CybotCookiebotDialogTabContent .CybotCookiebotDialogTabPanel{flex:1;overflow-x:hidden;overflow-y:auto;width:100%}#CybotCookiebotDialogSpecialFeaturesText ul{margin:.25em 0 .25em 2em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogSpecialFeaturesText ul{margin:.25em 2em .25em 0}#CybotCookiebotDialog .CybotCookiebotScrollContainer{border-bottom:1px solid #d6d6d6;height:100%;min-height:20vh;padding:.375em;position:relative}#CybotCookiebotDialog .CybotCookiebotScrollArea{height:100%}#CybotCookiebotDialog .CybotCookiebotDialogBodyBottomWrapper{width:100%}@media screen and (min-width:601px){#CybotCookiebotDialog .CybotCookiebotScrollContainer{display:flex;min-height:auto}}@media screen and (min-width:1280px){#CybotCookiebotDialog.CybotEdge .CybotCookiebotScrollContainer{border-bottom:none;display:none}#CybotCookiebotDialog.CybotEdge.CybotMultilevel .CybotCookiebotScrollContainer{width:calc(100% - 286px - 1.5em)}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogTabContent{flex:1;margin-left:1.5em;overflow:visible}#CybotCookiebotDialog.CybotEdge[dir=rtl] #CybotCookiebotDialogTabContent{margin-left:0;margin-right:1.5em}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogTabContent .CybotCookiebotDialogTabPanel{overflow:visible}#CybotCookiebotDialog.CybotEdge .CybotCookiebotDialogBodyBottomWrapper{align-items:flex-end;display:flex;flex-wrap:wrap;justify-content:flex-start;margin-top:1.5em;padding-left:.375em}#CybotCookiebotDialog.CybotEdge[dir=rtl] .CybotCookiebotDialogBodyBottomWrapper{padding-left:0;padding-right:.375em}#CybotCookiebotDialog.CybotEdge.CybotMultilevel .CybotCookiebotDialogBodyBottomWrapper{border-top:1px solid #d6d6d6;padding-top:1em}}@media screen and (min-width:1510px){#CybotCookiebotDialog.CybotEdge:not([lang=ta]):not([lang=bg]):not([lang=is]):not([lang=el]) #CybotCookiebotDialogTabContent{margin:0 1.5em}#CybotCookiebotDialog.CybotEdge:not([lang=ta]):not([lang=bg]):not([lang=is]):not([lang=el]) .CybotCookiebotScrollContainer{width:auto}#CybotCookiebotDialog.CybotEdge:not([lang=ta]):not([lang=bg]):not([lang=is]):not([lang=el]) .CybotCookiebotDialogBodyBottomWrapper{border-top:none;padding-top:0}}#CybotCookiebotDialog .CybotCookiebotFader{bottom:0;height:5em;left:1px;opacity:0;pointer-events:none;position:absolute;transition:opacity .3s;width:calc(100% - 1em);z-index:10}#CybotCookiebotDialog[dir=rtl] .CybotCookiebotFader:not(.CybotCookiebotFaderLeft){left:auto;right:1px}#CybotCookiebotDialog .CybotCookiebotFader.CybotCookiebotDialogActive{opacity:1}#CybotCookiebotDialog .CybotCookiebotFaderLeft,#CybotCookiebotDialog .CybotCookiebotFaderRight{height:100%;width:3.5em}#CybotCookiebotDialog .CybotCookiebotFaderLeft{left:0}#CybotCookiebotDialog .CybotCookiebotFaderRight{left:auto;right:0}@media screen and (min-width:1280px){#CybotCookiebotDialog .CybotCookiebotFader:not(.CybotCookiebotFaderLeft):not(.CybotCookiebotFaderRight){width:calc(100% - 1.5em)}}#CybotCookiebotDialogBody{display:flex;flex-direction:column;height:100%}#CybotCookiebotDialogBody .CybotCookiebotScrollContainer{display:flex;flex-direction:column;max-height:18em}#CybotCookiebotDialog #CybotCookiebotDialogBodyContent{max-height:inherit}#CybotCookiebotDialog h2{font-weight:600;letter-spacing:.25px;line-height:1.6em;margin-bottom:.5em}#CybotCookiebotDialogBodyContent{flex:1;height:100%;letter-spacing:.5px;line-height:1.6em;max-height:100%;overflow-x:hidden;padding:1.625em .625em}#CybotCookiebotDialog .CybotCookiebotDialogDetailBodyContentCookieTabContent{list-style-type:none}#CybotCookiebotDialogDetailBulkConsent{border:1px solid #d6d6d6;border-radius:.5em;margin:0 .625em 1em;padding:1em}#CybotCookiebotDialogDetailBulkConsent:before{border-top:1px solid #d6d6d6;content:"";width:100%}#CybotCookiebotDialogDetailBulkConsentLink{color:#141414;display:block;font-weight:600;line-height:1.6em;margin-bottom:.625em;text-decoration:none}#CybotCookiebotDialogDetailBulkConsentLink:hover{color:#1f3f96}#CybotCookiebotDialogTabContent .CybotCookiebotDialogDetailBulkConsentCount{background-color:#d6d6d6;border-radius:5em;display:inline-block;font-size:.8em;font-weight:700;letter-spacing:.25px;line-height:1.2em;margin-left:.5em;padding:.25em .5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogTabContent .CybotCookiebotDialogDetailBulkConsentCount{margin-left:0;margin-right:.5em}#CybotCookiebotDialogDetailBulkConsentListWrapper{background-color:rgba(0, 0, 0, 0.05);border:1px solid #d6d6d6;border-radius:.5em;margin-top:1.5em;padding:1em}#CybotCookiebotDialogDetailBulkConsentListWrapper>span{border-bottom:1px solid #d6d6d6;display:block;font-weight:600;padding-bottom:1em}#CybotCookiebotDialogDetailBulkConsentList{margin-top:1em}#CybotCookiebotDialogDetailFooter{letter-spacing:.3px;line-height:1.6em;padding:0 1em 1em}#CybotCookiebotDialogDetailFooter a{color:#141414}#CybotCookiebotDialogDetailBulkConsentList dt:not(:last-of-type){margin-bottom:.5em}@media screen and (min-width:1280px){#CybotCookiebotDialog #CybotCookiebotDialogBody .CybotCookiebotScrollContainer{display:flex;flex:auto;height:auto;max-height:15.5em;overflow:hidden}#CybotCookiebotDialogBodyContent{padding:1.125em}#CybotCookiebotDialogDetailBulkConsent{margin:0 2em 1em;padding:1.5em}#CybotCookiebotDialogDetailFooter{padding:0 2em 1.125em}#CybotCookiebotDialogDetailBulkConsentListWrapper{margin-top:2em;padding:1.5em}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBody{display:flex;justify-content:space-between;overflow:hidden}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyContent{height:auto;padding:0 1.125em 0 0}#CybotCookiebotDialog[dir=rtl].CybotEdge #CybotCookiebotDialogBodyContent{padding-left:1.125em;padding-right:0}}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeader{font-weight:600;line-height:1.6em;margin-bottom:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABWrapper{border:2px solid #d6d6d6;border-radius:1em;margin:1.5em 0 1em;padding:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABWrapper:last-of-type{margin-bottom:0}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainer,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerCollapsed{background-color:rgba(0, 0, 0, 0.05);border:2px solid #d6d6d6;border-radius:1em;margin-bottom:.5em;padding:.5em 1em 1em;position:relative}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainer:last-of-type,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerCollapsed:last-of-type{margin-bottom:0}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonWrapper{align-items:center;display:flex;font-weight:600;margin:.5em 2em 0 0}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonWrapper{margin:.5em 0 0 2em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonWrapper:nth-of-type(2){margin-right:0}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonWrapper:nth-of-type(2){margin-left:0;margin-right:0}#CybotCookiebotDialogDetailBodyContentIABv2Tabs a+.CybotCookiebotDialogBodyLevelButtonIABContainerTogglesWrapper .CybotCookiebotDialogBodyLevelButtonWrapper:nth-of-type(2){margin-right:3.5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs a+.CybotCookiebotDialogBodyLevelButtonIABContainerTogglesWrapper .CybotCookiebotDialogBodyLevelButtonWrapper:nth-of-type(2){margin-left:3.5em;margin-right:0}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription{border-top:1px solid #d6d6d6;margin-top:1em;padding-top:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABPurposeCount{margin-top:2em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABPurposeCount .CybotCookiebotDialogDetailBulkConsentCount{margin-left:.4em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABLinkWrapper{font-weight:700}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABLinkWrapper:nth-of-type(2){margin-top:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABLinkWrapper a{margin-top:0;word-break:break-word}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription a{align-items:center;display:inline-flex;margin-top:.5em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription .CybotCookiebotDialogBodyLevelButtonIABBullet{margin:1em 0 0 1em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription .CybotCookiebotDialogBodyLevelButtonIABBullet{margin:1em 1em 0 0}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription .CybotCookiebotDialogBodyLevelButtonIABList{font-weight:700;margin-top:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription .CybotCookiebotDialogBodyLevelButtonIABList li{font-weight:400;margin-left:2px}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription .CybotCookiebotDialogBodyLevelButtonIABList li{font-weight:400;margin-right:2px}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerCollapsed .CybotCookiebotDialogBodyLevelButtonIABDescription{display:none}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainer .CybotCookiebotDialogBodyLevelButtonIABDescription,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription.CybotCookiebotDialogShow{display:block}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerToggleHide,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerToggleShow{display:block;height:2em;position:absolute;right:1.4em;width:2em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerToggleHide,#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerToggleShow{left:1.4em;right:auto}#CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainer:before,#CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainerCollapsed:before{border-style:solid;border-width:.15em .15em 0 0;content:"";display:inline-block;height:.5em;position:absolute;right:2em;top:1.3em;transform:rotate(-225deg);width:.5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainer:before,#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainerCollapsed:before{left:2em;right:auto}#CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainer:before{top:1.6em;transform:rotate(-45deg)}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyIABIntroContainer{padding-bottom:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABLabel{line-height:1.5em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs p.CybotCookiebotDialogBodyLevelButtonIABLabel{padding-left:2em}@media screen and (min-width:1280px){#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABWrapper{padding:1.5em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeader{align-items:center;border-bottom:1px solid #d6d6d6;display:flex;margin-bottom:1.5em;padding-bottom:1.5em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyIABIntroContainer{padding-bottom:1.5em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerTogglesWrapper{align-items:center;display:flex;justify-content:space-between;width:100%}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainer,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABContainerCollapsed{padding:1em 1.5em 1.5em}#CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainer:before,#CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainerCollapsed:before{top:1.8em}#CybotCookiebotDialogDetailBodyContentIABv2PartnersBody .CybotCookiebotDialogBodyLevelButtonIABContainer:before{top:2.1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABDescription{width:100%}}#CybotCookiebotDialogDetailBodyContentTextAbout{padding:1.625em .625em}@media screen and (min-width:1280px){#CybotCookiebotDialogDetailBodyContentTextAbout{padding:1.125em}}#CybotCookiebotDialogFooter{padding:1em;width:100%}#CybotCookiebotDialogBodyButtons{align-items:flex-start;display:flex;flex-direction:column;flex-wrap:wrap}@media screen and (min-width:601px){#CybotCookiebotDialogBodyButtons{align-items:center;flex-direction:row}}@media screen and (min-width:1280px){#CybotCookiebotDialog #CybotCookiebotDialogFooter{padding:1em 1.5em 1.5em}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogFooter{padding:0;width:auto}#CybotCookiebotDialog.CybotEdge.CybotMultilevel #CybotCookiebotDialogFooter{position:absolute;right:0;top:0}#CybotCookiebotDialog.CybotEdge[dir=rtl] #CybotCookiebotDialogFooter{left:0;right:auto}#CybotCookiebotDialog.CybotEdge.CybotMultilevel.CybotCloseButtonEnabled #CybotCookiebotDialogFooter{right:51px}#CybotCookiebotDialog.CybotEdge[dir=rtl].CybotCloseButtonEnabled #CybotCookiebotDialogFooter{left:51px;right:auto}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyButtons{align-items:flex-end;flex-direction:column-reverse;max-width:286px}}@media screen and (min-width:1510px){#CybotCookiebotDialog.CybotEdge:not([lang=ta]):not([lang=bg]):not([lang=is]):not([lang=el]) #CybotCookiebotDialogFooter{position:relative;right:0}#CybotCookiebotDialog.CybotEdge[dir=rtl]:not([lang=ta]):not([lang=bg]):not([lang=is]):not([lang=el]) #CybotCookiebotDialogFooter{left:0;position:relative;right:auto}}#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type::-webkit-scrollbar{width:.25em}#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type::-webkit-scrollbar-track{background:#f2f2f2;border-radius:.313em}#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type::-webkit-scrollbar-thumb{background:#141414;border-radius:.313em}#CybotCookiebotDialog .CybotCookiebotScrollContainer .CybotCookiebotScrollbarContainer{background:#ffffff;display:none;height:100%;pointer-events:none;position:absolute;right:.375em;top:0;transition:opacity .5s;width:.6em}#CybotCookiebotDialog:hover .CybotCookiebotScrollContainer .CybotCookiebotScrollbarContainer{opacity:0}#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type:focus{outline:none}#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type:focus::-webkit-scrollbar-thumb{background:#ffffff}@-moz-document url-prefix(){#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type{scrollbar-track-color:#f2f2f2;scrollbar-face-color:#141414;scrollbar-color:#141414 #f2f2f2;scrollbar-width:thin}}#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type:focus{scrollbar-color:#ffffff #f2f2f2}@media screen and (min-width:1510px){#CybotCookiebotDialog .CybotCookiebotScrollContainer>div:first-of-type::-webkit-scrollbar{width:.5em}#CybotCookiebotDialog .CybotCookiebotScrollContainer .CybotCookiebotScrollbarContainer{display:block}}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonIABContainerToggleHide,#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonIABContainerToggleShow,#CybotCookiebotDialog a:after,#CybotCookiebotDialog a:before,#CybotCookiebotDialog button:after,#CybotCookiebotDialog button:before{border-color:#141414}#CybotCookiebotDialog a:hover:after,#CybotCookiebotDialog a:hover:before,#CybotCookiebotDialog button:hover:after,#CybotCookiebotDialog button:hover:before{border-color:#1f3f96}#CybotCookiebotDialog #CybotCookiebotBannerCloseButtonE2E,#CybotCookiebotDialog .CybotCookiebotBannerCloseButton{fill:#141414;border:none;display:none}#CybotCookiebotDialog.CybotCloseButtonEnabled .CybotCookiebotBannerCloseButton{display:flex;margin-left:2.313rem}#CybotCookiebotDialog[dir=rtl] .CybotCookiebotBannerCloseButton{margin-left:auto;margin-right:2.313rem}#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyButtonsWrapper{display:flex;flex-direction:column-reverse;width:100%}#CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyButton:not(:last-of-type),#CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton:not(:first-of-type){margin-bottom:.5em}#CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyContentControlsWrapper{align-items:center;display:flex;margin-bottom:.5em}#CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyContentControlsWrapper .CybotCookiebotDialogBodyLevelButtonSliderWrapper{margin-right:1em}#CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyContentControlsWrapper .CybotCookiebotDialogBodyLevelButtonDescription{font-weight:600}#CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton{background-color:#ffffff;border:2px solid #1f3f96;border-radius:.25em;color:#141414;display:block;font-weight:600;padding:1em;text-align:center;user-select:none;width:100%}#CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton:hover{opacity:.85}#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyLevelButtonCustomize,#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyLevelButtonLevelOptinAllowallSelection{background-color:#ffffff;border-color:#1f3f96;color:#141414}#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyButtonAccept,#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyLevelButtonAccept,#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyLevelButtonLevelOptinAllowAll{background-color:#1f3f96;border-color:#ffffff;color:#ffffff}#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyLevelButtonCustomize{align-items:center}#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyLevelButtonCustomize .CybotCookiebotDialogArrow{border-color:#141414;border-style:solid;border-width:.15em .15em 0 0;display:inline-block;height:.5em;margin-left:1em;transform:rotate(45deg);vertical-align:baseline;width:.5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogFooter #CybotCookiebotDialogBodyLevelButtonCustomize .CybotCookiebotDialogArrow{margin-left:0;margin-right:1em;transform:rotate(-135deg)}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggle{border-bottom:1px solid #d6d6d6;display:flex;flex-direction:row-reverse;flex-wrap:wrap;justify-content:flex-end;margin:1em 0 1.5em auto;padding-bottom:1.5em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderButton,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggleDeselectVendorsLink,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggleSelectVendorsLink{align-items:center;background-color:#ffffff;border:2px solid #1f3f96;border-radius:.25em;color:#141414;display:flex;font-weight:600;padding:.75em 1em;text-decoration:none;user-select:none}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderButton:hover,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggleDeselectVendorsLink:hover,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggleSelectVendorsLink:hover{opacity:.85}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderButton.select,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggleSelectVendorsLink{background-color:#1f3f96;border-color:#ffffff;color:#ffffff;margin-left:.5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderButton.select,#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggleSelectVendorsLink{margin-left:0;margin-right:.5em}@media screen and (min-width:601px){#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyButtonsWrapper{align-items:stretch;flex:1;flex-direction:row;justify-content:flex-end}#CybotCookiebotDialogFooter #CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyButton:not(:last-of-type),#CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton,#CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton:not(:first-of-type){margin-bottom:0;width:33%}#CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyContentControlsWrapper:not(.CybotCookiebotDialogHide)+#CybotCookiebotDialogBodyButtonsWrapper .CybotCookiebotDialogBodyButton{max-width:286px;width:100%}#CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyButton:not(:last-of-type){margin-right:.5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton:not(:last-of-type){margin-left:.5em;margin-right:0}#CybotCookiebotDialogBodyButtons .CybotCookiebotDialogBodyContentControlsWrapper{margin-bottom:0;margin-right:1em}}@media screen and (min-width:1280px){#CybotCookiebotDialog.CybotEdge .CybotCookiebotBannerCloseButton{display:none}#CybotCookiebotDialog.CybotEdge.CybotCloseButtonEnabled #CybotCookiebotBannerCloseButtonE2E{display:flex}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggle{border-bottom:none;justify-content:flex-start;margin:0 0 0 auto;padding:0}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonIABHeaderToggle{margin-left:0;margin-right:auto}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogFooter #CybotCookiebotDialogBodyButtonsWrapper{flex:auto;flex-direction:column-reverse}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton{max-width:none;width:286px}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogFooter .CybotCookiebotDialogBodyButton:not(:first-of-type){margin-bottom:.5em}}#CybotCookiebotDialogBodyLevelWrapper{width:100%}#CybotCookiebotDialogBodyEdgeMoreDetails{display:none}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes{list-style-type:none}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyEdgeMoreDetails{display:flex;justify-content:flex-end;margin:1.5em 2em .5em 0}#CybotCookiebotDialog.CybotEdge[dir=rtl] #CybotCookiebotDialogBodyEdgeMoreDetails{margin-left:1.125em;margin-right:0}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyEdgeMoreDetails a{align-items:center;color:#1f3f96;display:flex;font-weight:600;text-decoration:none}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyEdgeMoreDetails a:after{border-style:solid;border-width:.15em .15em 0 0;color:#141414;content:"";display:block;height:.563em;margin-left:1em;transform:rotate(45deg);width:.563em}#CybotCookiebotDialog.CybotEdge[dir=rtl] #CybotCookiebotDialogBodyEdgeMoreDetails a:after{margin-left:0;margin-right:1em;transform:rotate(225deg)}#CybotCookiebotDialogBodyLevelButtons{width:100%}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper{-webkit-backface-visibility:hidden;backface-visibility:hidden;display:flex;flex-shrink:0;height:32px;position:relative;width:57px}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper:hover input[type=checkbox]:not(:disabled)+.CybotCookiebotDialogBodyLevelButtonSlider{opacity:.85}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper input[type=checkbox].CybotCookiebotDialogBodyLevelButton{opacity:0}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSlider{background-color:#141414;border-radius:32px;bottom:0;left:0;pointer-events:none;position:absolute;right:0;top:0;transition:background-color .4s}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSlider:before{background-color:#ffffff;border-radius:50%;bottom:4px;content:"";height:24px;left:4px;position:absolute;transition:transform .4s;width:24px}#CybotCookiebotDialog input:checked+.CybotCookiebotDialogBodyLevelButtonSlider{background-color:#1f3f96}#CybotCookiebotDialog input:checked+.CybotCookiebotDialogBodyLevelButtonSlider:before,#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogTabContent input+.CybotCookiebotDialogBodyLevelButtonSlider:before{background-color:#ffffff;transform:translateX(26px)}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogTabContent input:checked+.CybotCookiebotDialogBodyLevelButtonSlider:before{transform:translateX(0)}#CybotCookiebotDialog form input[type=checkbox][disabled]:checked+.CybotCookiebotDialogBodyLevelButtonSlider{background-color:#d6d6d6;pointer-events:none}#CybotCookiebotDialogBodyLevelButtonsSelectPane{border-bottom:1px solid #d6d6d6;padding:1em 0}#CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonWrapper{align-items:center;display:flex;justify-content:space-between;padding:1em;text-align:center;width:100%}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogBodyLevelButtonWrapper+.CybotCookiebotDialogBodyLevelButtonWrapper label{font-size:.875em;font-style:italic;font-weight:400;letter-spacing:.15px;padding-bottom:0}#CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonDescription{font-weight:700}#CybotCookiebotDialogBodyLevelButtonsSelectPane label:not([for=CybotCookiebotDialogBodyLevelButtonNecessary]) .CybotCookiebotDialogBodyLevelButtonDescription:hover{color:#1f3f96}@media screen and (min-width:601px){#CybotCookiebotDialog #CybotCookiebotDialogBodyLevelButtonsSelectPane{padding:0}#CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonWrapper{flex-direction:column;padding:1.5em 1em;width:25%}#CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonWrapper:not(:last-of-type){border-right:1px solid #d6d6d6}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonWrapper:not(:last-of-type){border-left:1px solid #d6d6d6;border-right:none}#CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonLabel{margin-bottom:.75em}#CybotCookiebotDialogTabContent input:focus+.CybotCookiebotDialogBodyLevelButtonSlider{box-shadow:0 0 1px #1f3f96}}@media screen and (min-width:1280px){#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyLevelButtonsSelectPane{border-bottom:none}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonWrapper{border:none;flex-direction:row;margin:.5em 2.5em 0 0;padding:0;width:auto}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonLabel{margin-bottom:0}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyLevelWrapper{width:auto}#CybotCookiebotDialog.CybotEdge .CybotCookiebotDialogBodyLevelButtonLabel{margin-right:1em}#CybotCookiebotDialog.CybotEdge[dir=rtl] .CybotCookiebotDialogBodyLevelButtonLabel{margin-left:1em;margin-right:0}#CybotCookiebotDialog.CybotEdge[dir=rtl] #CybotCookiebotDialogBodyLevelButtonsSelectPane .CybotCookiebotDialogBodyLevelButtonWrapper{border-left:none;margin:.5em 0 0 2.5em}#CybotCookiebotDialog.CybotEdge #CybotCookiebotDialogBodyEdgeMoreDetails{display:inline-flex;height:2em;margin:0}}#CybotCookiebotDialog input[type=checkbox]{height:1.5em;margin-right:.5em;width:1.5em}#CybotCookiebotDialog[dir=rtl] input[type=checkbox]{margin-left:.5em;margin-right:0}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper form{height:100%;width:100%}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper input[type=checkbox]{height:100%;margin-right:0;width:100%}#CybotCookiebotDialog #CybotCookiebotDialogDetailBodyContentIABv2Tabs input[type=checkbox]{-moz-appearance:none;-webkit-appearance:none;-o-appearance:none;background-color:#ffffff;border:2px solid #d6d6d6;border-radius:4px;position:relative}#CybotCookiebotDialog #CybotCookiebotDialogDetailBodyContentIABv2Tabs input[type=checkbox]:not(:checked):hover{border-color:#141414}#CybotCookiebotDialog #CybotCookiebotDialogDetailBodyContentIABv2Tabs input[type=checkbox]:checked{background-color:#1f3f96;border-color:#1f3f96}#CybotCookiebotDialog #CybotCookiebotDialogDetailBodyContentIABv2Tabs input[type=checkbox]:checked:after{border-bottom:2px solid #ffffff;border-right:2px solid #ffffff;content:"";display:inline-block;height:50%;left:50%;position:absolute;top:calc(50% - 2px);transform:translate(-50%,-50%) rotate(45deg);width:25%}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes,#CybotCookiebotDialogDetailBodyContentIABv2Tabs{padding:0 .625em;width:100%}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogDetailBodyContentIABv2TabsIntro{padding:1.125em 1.125em .25em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogDetailBodyContentIABv2TabsIntro:nth-child(3){margin-bottom:1.5em}.CybotCookiebotDialogDetailBodyContentCookieContainerHeader{display:flex;justify-content:space-between}.CybotCookiebotDialogDetailBodyContentCookieContainerButton:before,.CybotCookiebotDialogDetailBodyContentIABv2Tab:before{border-style:solid;border-width:.15em .15em 0 0;content:"";display:inline-block;height:.5em;left:0;margin-right:1.875em;position:relative;top:.625em;transform:rotate(-45deg);vertical-align:top;width:.5em}#CybotCookiebotDialog[dir=rtl] .CybotCookiebotDialogDetailBodyContentCookieContainerButton:before,#CybotCookiebotDialog[dir=rtl] .CybotCookiebotDialogDetailBodyContentIABv2Tab:before{margin-left:1.875em;margin-right:0}.CybotCookiebotDialogDetailBodyContentCookieContainerButton.CybotCookiebotDialogCollapsed:before,.CybotCookiebotDialogDetailBodyContentIABv2Tab.CybotCookiebotDialogCollapsed:before{top:.25em;transform:rotate(-225deg)}#CybotCookiebotDialog .CookieCard{border-bottom:1px solid #d6d6d6;padding:1.5em 0}#CybotCookiebotDialog .CookieCard:not(:first-child){padding-top:1.5em}#CybotCookiebotDialog #CybotCookiebotDialogDetailBodyContentIABContainer .CookieCard{border-bottom:none;border-top:1px solid #d6d6d6}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CookieCard:last-of-type{margin-bottom:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CookieCard:first-of-type{padding-top:1.625em}#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentCookieContainerButton,#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentIABv2Tab{border:1px solid transparent;font-weight:700;line-height:1.5em;padding-right:.75em;user-select:none}#CybotCookiebotDialog[dir=rtl] .CookieCard .CybotCookiebotDialogDetailBodyContentCookieContainerButton,#CybotCookiebotDialog[dir=rtl] .CookieCard .CybotCookiebotDialogDetailBodyContentIABv2Tab{padding-left:.75em;padding-right:0}#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentCookieContainerButton:hover,#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentIABv2Tab:hover,#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider:not(.CybotCookiebotDialogDetailBodyContentCookieInfoCount):hover{color:#1f3f96}#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentCookieTypeIntro,#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CollapseCard{padding-top:1em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CollapseCard>div:not(.CybotCookiebotDialogBodyLevelButtonIABWrapper){letter-spacing:.3px;line-height:1.6em;margin-left:2.9em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogDetailBodyContentIABv2CardIntro{letter-spacing:.3px;line-height:1.6em;margin-left:2.9em;padding-top:1em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CollapseCard>div:not(.CybotCookiebotDialogBodyLevelButtonIABWrapper),#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CybotCookiebotDialogDetailBodyContentIABv2CardIntro{margin-left:0;margin-right:2.9em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyEmptyCategoryMessage{border:1px solid #d6d6d6;border-radius:.5em;font-weight:600;margin:1em 0;padding:1em 1.5em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieGroup{border:1px solid #d6d6d6;border-radius:.5em;margin-bottom:.5em;padding:1em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieGroup:not(.open):hover{background-color:rgba(0,0,0,.05)}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieGroup:last-of-type{margin-bottom:0}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider{display:block;font-weight:700;position:relative;text-decoration:none}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider>div{pointer-events:none}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider:not(.CybotCookiebotDialogDetailBodyContentCookieInfoCount){color:#141414}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider.CybotCookiebotDialogCollapsed:after,#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider:after{border-style:solid;border-width:.15em .15em 0 0;content:"";display:inline-block;height:.5em;position:absolute;right:1em;top:.5em;transform:rotate(-45deg);width:.5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider.CybotCookiebotDialogCollapsed:after,#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider:after{left:1em;right:auto}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProvider.CybotCookiebotDialogCollapsed:after{transform:rotate(-225deg)}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieLink{align-items:center;display:inline-flex;padding-top:1em;position:relative}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfo{background-color:rgba(0, 0, 0, 0.05);border:1px solid #d6d6d6;border-radius:1em;margin-bottom:.5em;padding:1em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfo:last-of-type{margin-bottom:0}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper.CybotCookiebotDialogShow{display:block}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper{margin-top:3.125em;position:relative}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper:before{border-top:1px solid #d6d6d6;content:"";left:0;position:absolute;top:-1.5em;width:100%}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProviderDescription{margin-bottom:1.56em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoTitle{display:block;font-weight:700;line-height:1.6em;margin-bottom:.5em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoDescription{display:block;letter-spacing:.3px;padding-bottom:1em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoFooter{border-top:1px solid #d6d6d6;display:flex;flex-wrap:wrap;padding-top:.5em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent{margin-top:.5em;width:100%}@media screen and (min-width:1280px){#CybotCookiebotDialogDetailBodyContentCookieContainerTypes,#CybotCookiebotDialogDetailBodyContentIABv2Tabs{padding:0 1.125em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer{margin-top:2em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer,#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CollapseCard{margin-left:3em;padding-top:.5em}#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer,#CybotCookiebotDialog[dir=rtl] #CybotCookiebotDialogDetailBodyContentIABv2Tabs .CollapseCard{margin-left:0;margin-right:3em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CollapseCard>div:not(.CybotCookiebotDialogBodyLevelButtonIABWrapper){margin-left:0}#CybotCookiebotDialog .CookieCard{padding:1.125em 0 1.5em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CookieCard:last-of-type{margin-bottom:1.5em;padding-bottom:2em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CookieCard:first-of-type{padding-top:1.125em}#CybotCookiebotDialogDetailBodyContentIABv2Tabs .CookieCard:last-of-type{padding-bottom:1.125em}#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentCookieTypeIntro{padding-left:3em}#CybotCookiebotDialog[dir=rtl] .CookieCard .CybotCookiebotDialogDetailBodyContentCookieTypeIntro{padding-left:0;padding-right:3em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyEmptyCategoryMessage{margin:0 0 1.5em;padding:1.5em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieGroup,#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfo{padding:1.5em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper{margin-top:3.75em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper:before{top:-2em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProviderDescription{margin-bottom:1.875em}#CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent{width:50%}}#CybotCookiebotDialog .CybotCookiebotDialogHide{display:none}.CybotExpandLink{position:relative}.CybotExpandLink.CybotCookiebotDialogCollapsed:after,.CybotExpandLink:after{border-style:solid;border-width:.15em .15em 0 0;content:"";height:.5em;position:absolute;right:1em;top:.3em;transform:rotate(-45deg);width:.5em}#CybotCookiebotDialog[dir=rtl] .CybotExpandLink.CybotCookiebotDialogCollapsed:after,#CybotCookiebotDialog[dir=rtl] .CybotExpandLink:after{left:0;right:auto}.CybotExpandLink.CybotCookiebotDialogCollapsed:after{transform:rotate(-225deg)}#CybotCookiebotDialog .CybotExternalLinkArrow{margin-left:.625em}#CybotCookiebotDialog[dir=rtl] .CybotExternalLinkArrow{margin-left:0;margin-right:.625em;transform:scaleX(-1)}#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentCookieContainerButton:not(:disabled):not(.disabled),#CybotCookiebotDialog .CookieCard .CybotCookiebotDialogDetailBodyContentIABv2Tab:not(:disabled):not(.disabled),#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper input[type=checkbox],#CybotCookiebotDialog button,#CybotCookiebotDialog input,#CybotCookiebotDialog label:not([for=CybotCookiebotDialogBodyLevelButtonNecessary]){cursor:pointer}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper input[type=checkbox]:disabled{pointer-events:none}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapperDisabled{cursor:not-allowed}#CybotCookiebotDialog dt{word-break:break-all}#CybotCookiebotDialog fieldset{border:none;width:100%}#CybotCookiebotDialog fieldset #CybotCookiebotDialogBodyFieldsetInnerContainer{display:flex;flex-wrap:wrap;width:100%}#CybotCookiebotDialog legend.visuallyhidden{display:block}#CybotCookiebotDialog .visuallyhidden{height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px}#CybotCookiebotDialog #CybotCookiebotDialogBodyContentText a,#CybotCookiebotDialog #CybotCookiebotDialogBodyLevelButtonIABHeaderViewPartnersLink,#CybotCookiebotDialog #CybotCookiebotDialogDetailBulkConsentList dt a,#CybotCookiebotDialog #CybotCookiebotDialogDetailFooter a,#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonIABDescription a,#CybotCookiebotDialog .CybotCookiebotDialogDetailBodyContentCookieLink,#CybotCookiebotDialogDetailBodyContentTextAbout a{color:#1f3f96;font-weight:600;text-decoration:none}#CybotCookiebotDialog #CybotCookiebotDialogBodyContentText a:hover,#CybotCookiebotDialog #CybotCookiebotDialogBodyLevelButtonIABHeaderViewPartnersLink:hover,#CybotCookiebotDialog #CybotCookiebotDialogDetailBulkConsentList dt a:hover,#CybotCookiebotDialog #CybotCookiebotDialogDetailFooter a:hover,#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonIABDescription a:hover,#CybotCookiebotDialog .CybotCookiebotDialogDetailBodyContentCookieLink:hover,#CybotCookiebotDialogDetailBodyContentTextAbout a:hover{opacity:.85}#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper input:focus-visible+span,#CybotCookiebotDialog :focus-visible,#CybotCookiebotDialog:focus-visible{outline:none}@media screen and (min-width:601px){#CybotCookiebotDialog .CybotCookiebotDialogBodyLevelButtonSliderWrapper input:focus-visible+span,#CybotCookiebotDialog :focus-visible{outline:2px solid #1f3f96}}@media not all and (min-resolution:.001dpcm){@media screen and (min-width:1280px){#CybotCookiebotDialog #CybotCookiebotDialogBody .CybotCookiebotScrollContainer{display:block}}}#CookiebotSessionPixel{display:none}
    #CybotCookiebotDialogPoweredbyCybot svg {
      display: block;
      height: 1.7em;
      opacity: 1;
      max-width: 133px;
    }

    #CybotCookiebotDialogPoweredByText {
      display: none;
    }

    #CybotCookiebotDialog .CybotCookiebotBannerCloseButton {
      margin-left: 2.313rem;
    }

    #CybotCookiebotDialog[dir="rtl"] .CybotCookiebotBannerCloseButton {
      margin-left: auto;
      margin-right: 2.313rem;
    }

    #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper {
      position: relative;
      margin-top: 3.125em;
    }

    #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper.CybotCookiebotDialogShow {
      display: block;
    }

    #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper:before {
      content: '';
      position: absolute;
      top: -1.5em;
      left: 0;
      width: 100%;
      border-top: 1px solid #d6d6d6;
    }

    #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProviderDescription {
      margin-bottom: 1.56em;
    }

    #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfo:before {
      display: none;
    }

    @media screen and (min-width: 601px) {
      #CybotCookiebotDialogPoweredbyCybot svg {
          height: 2em;
      }
    }

    @media screen and (min-width: 1280px) {
      #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper {
        margin-top: 3.75em;
      }

      #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieProviderDescription {
        margin-bottom: 1.875em;
      }

      #CybotCookiebotDialogDetailBodyContentCookieContainerTypes .CybotCookiebotDialogDetailBodyContentCookieInfoWrapper:before {
        top: -2em;
      }
  
    }
  </style><link href="https://cdn.userway.org/styles/2024-11-15-13-47-25/widget_base.css?v=1731678445949" type="text/css" rel="stylesheet"></head>
<body class="page-node-litrg_page theme-ndp entitynodecanonical" data-uw-rm-skl=""><div class="uw-sl" role="region" data-uw-rm-ignore="true" data-uw-ignore-translate="true" aria-label="Quick Accessibility Options"><button class="uw-sl__item" data-uw-rm-ignore="true" data-uw-ignore-translate="true" lang="en-GB" id="uw-skip-to-main" aria-label="Skip to main content"><span class="uw-sl__item__left" data-uw-ignore-translate="true"><span class="uw-sl__item__img"><svg focusable="false" width="26" height="24" xmlns="http://www.w3.org/2000/svg" aria-hidden="true" role="presentation"><g stroke="#000" stroke-width="1.5" fill="none" fill-rule="evenodd"><rect class="no-fill" fill="none" x=".75" y=".75" width="24.5" height="22.5" rx="3"></rect><path class="no-fill" fill="none" d="M1 7h24M9.5 7v17"></path></g></svg></span><span class="uw-sl__item__title" data-uw-ignore-s17="" data-uw-rm-ignore="true" data-uw-ignore-translate="true">Skip to main content</span></span><span class="uw-sl__e-icon"><svg width="26" height="27" role="presentation" aria-hidden="true" xmlns="http://www.w3.org/2000/svg"><g class="no-fill" fill="none" fill-rule="evenodd"><path d="M4.498 24.3v-.872H1.5v-1.37h2.716v-.872H1.5v-1.27h3v-.872H.542V24.3h3.955zm1.909 0v-3.695L9.183 24.3h.95v-5.256h-.95v3.695l-2.776-3.695H5.45V24.3h.957zm7.21 0v-4.383h1.682v-.873h-4.314v.873h1.683V24.3h.948zm6.421 0v-.872H17.04v-1.37h2.716v-.872H17.04v-1.27h3v-.872h-3.956V24.3h3.955zm1.84 0v-1.767h1.017l1.24 1.767h1.086l-1.316-1.867c.757-.237 1.27-.849 1.27-1.644 0-1.025-.842-1.745-1.966-1.745H20.92V24.3h.957zm1.224-2.647h-1.224v-1.729h1.224c.65 0 1.101.33 1.101.865 0 .535-.451.864-1.101.864z" fill="#000" fill-rule="nonzero"></path><path class="no-fill" fill="none" d="M18.9 1v6.3a2.7 2.7 0 01-2.7 2.7H5.4h0" stroke="#000" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"></path><path fill="none" stroke="#000" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round" d="M8.1 12.7L5.4 10l2.7-2.7"></path></g></svg></span></button><button class="uw-sl__item" data-uw-rm-ignore="true" data-uw-ignore-translate="true" lang="en-GB" id="uw-enable-visibility" aria-label="Enable accessibility for low vision"><span class="uw-sl__item__left" data-uw-ignore-translate="true"><span class="uw-sl__item__img"><svg focusable="false" width="28" height="26" xmlns="http://www.w3.org/2000/svg" aria-hidden="true" role="presentation"><g class="no-fill" fill="none" fill-rule="evenodd"><path d="M13.808 6.019C8.625 6.019 4.01 9.197 1 14.148c3.01 4.951 7.625 8.129 12.808 8.129s9.797-3.178 12.807-8.129c-3.01-4.951-7.624-8.13-12.807-8.13" stroke="#000" class="no-fill" stroke-width="1.5" fill="none"></path><path d="M13.813 11.124c1.704 0 3.086 1.368 3.086 3.055 0 1.688-1.382 3.055-3.086 3.055s-3.086-1.367-3.086-3.055c0-1.687 1.382-3.055 3.086-3.055m0-3.055c-3.408 0-6.172 2.735-6.172 6.11 0 3.375 2.764 6.11 6.172 6.11s6.172-2.735 6.172-6.11c0-3.375-2.764-6.11-6.172-6.11" class="fill-white" fill="#FFF" fill-rule="nonzero"></path><path d="M17.913 14.18c0 2.244-1.839 4.064-4.105 4.064-2.268 0-4.106-1.82-4.106-4.065s1.838-4.064 4.106-4.064c2.266 0 4.105 1.82 4.105 4.064" stroke="#000" stroke-width="1.5" class="no-fill" fill="none"></path><path class="no-fill" stroke="#FFF" stroke-width="3" stroke-linecap="round" d="M2.872 22.306L22.03 3.339" fill="none"></path><path stroke="#000" stroke-width="1.5" stroke-linecap="round" d="M4.24 23.661L23.398 4.694" class="no-fill" fill="none"></path></g></svg></span><span class="uw-sl__item__title" data-uw-ignore-s17="" data-uw-rm-ignore="true" data-uw-ignore-translate="true">Enable accessibility for low vision</span></span><span class="uw-sl__e-icon"><svg width="26" height="27" role="presentation" aria-hidden="true" xmlns="http://www.w3.org/2000/svg"><g class="no-fill" fill="none" fill-rule="evenodd"><path d="M4.498 24.3v-.872H1.5v-1.37h2.716v-.872H1.5v-1.27h3v-.872H.542V24.3h3.955zm1.909 0v-3.695L9.183 24.3h.95v-5.256h-.95v3.695l-2.776-3.695H5.45V24.3h.957zm7.21 0v-4.383h1.682v-.873h-4.314v.873h1.683V24.3h.948zm6.421 0v-.872H17.04v-1.37h2.716v-.872H17.04v-1.27h3v-.872h-3.956V24.3h3.955zm1.84 0v-1.767h1.017l1.24 1.767h1.086l-1.316-1.867c.757-.237 1.27-.849 1.27-1.644 0-1.025-.842-1.745-1.966-1.745H20.92V24.3h.957zm1.224-2.647h-1.224v-1.729h1.224c.65 0 1.101.33 1.101.865 0 .535-.451.864-1.101.864z" fill="#000" fill-rule="nonzero"></path><path class="no-fill" fill="none" d="M18.9 1v6.3a2.7 2.7 0 01-2.7 2.7H5.4h0" stroke="#000" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"></path><path fill="none" stroke="#000" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round" d="M8.1 12.7L5.4 10l2.7-2.7"></path></g></svg></span></button><button class="uw-sl__item" data-uw-rm-ignore="true" data-uw-ignore-translate="true" lang="en-GB" id="uw-open-accessibility" aria-label="Open the accessibility menu"><span class="uw-sl__item__left" data-uw-ignore-translate="true"><span class="uw-sl__item__img"><svg focusable="false" width="23" height="28" xmlns="http://www.w3.org/2000/svg" aria-hidden="true" role="presentation"><path d="M.018 8.639c.105-.595.65-.991 1.223-.877a53.94 53.94 0 0020.517 0c.625-.125 1.228.366 1.242 1.06.01.544-.402 1.003-.915 1.102-2.289.44-4.589.727-6.893.877-.948.063-1.647.948-1.54 1.932l.202 1.84c.314 2.87.958 5.69 1.919 8.399l1.26 3.553c.202.568-.076 1.197-.62 1.407a.994.994 0 01-.364.068c-.4 0-.768-.245-.944-.638l-.007.007-.325-.724a110.53 110.53 0 01-2.83-6.926.462.462 0 00-.878 0 105.146 105.146 0 01-2.832 6.917l-.308.68.005-.021a1.05 1.05 0 01-.98.705.994.994 0 01-.364-.068c-.544-.21-.821-.839-.62-1.407l1.26-3.553a37.235 37.235 0 001.92-8.403l.2-1.824c.107-.986-.59-1.881-1.54-1.943A55.94 55.94 0 01.86 9.914c-.57-.11-.947-.68-.841-1.275zM11.5 0c1.934 0 3.502 1.634 3.502 3.651 0 2.016-1.568 3.65-3.502 3.65-1.934 0-3.502-1.634-3.502-3.65C7.998 1.634 9.566 0 11.5 0z" fill="#000" fill-rule="evenodd"></path></svg></span><span class="uw-sl__item__title" data-uw-ignore-s17="" data-uw-rm-ignore="true" data-uw-ignore-translate="true">Open the accessibility menu</span></span><span class="uw-sl__e-icon"><svg width="26" height="27" role="presentation" aria-hidden="true" xmlns="http://www.w3.org/2000/svg"><g class="no-fill" fill="none" fill-rule="evenodd"><path d="M4.498 24.3v-.872H1.5v-1.37h2.716v-.872H1.5v-1.27h3v-.872H.542V24.3h3.955zm1.909 0v-3.695L9.183 24.3h.95v-5.256h-.95v3.695l-2.776-3.695H5.45V24.3h.957zm7.21 0v-4.383h1.682v-.873h-4.314v.873h1.683V24.3h.948zm6.421 0v-.872H17.04v-1.37h2.716v-.872H17.04v-1.27h3v-.872h-3.956V24.3h3.955zm1.84 0v-1.767h1.017l1.24 1.767h1.086l-1.316-1.867c.757-.237 1.27-.849 1.27-1.644 0-1.025-.842-1.745-1.966-1.745H20.92V24.3h.957zm1.224-2.647h-1.224v-1.729h1.224c.65 0 1.101.33 1.101.865 0 .535-.451.864-1.101.864z" fill="#000" fill-rule="nonzero"></path><path class="no-fill" fill="none" d="M18.9 1v6.3a2.7 2.7 0 01-2.7 2.7H5.4h0" stroke="#000" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"></path><path fill="none" stroke="#000" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round" d="M8.1 12.7L5.4 10l2.7-2.7"></path></g></svg></span></button></div><div class="uwy userway_p5" data-uw-feature-ignore="true" data-uw-rm-ignore="true" title="Accessibility Menu" style="background-color: transparent !important; overflow: initial !important;"><div class="userway_buttons_wrapper" style="bottom: 64px !important;"><div class="ulsti hidden userway_dark" id="userwayLstIcon" aria-label="Translations Menu" role="button" tabindex="0" aria-haspopup="dialog" data-uw-s19-ignore="" title="Translations Menu" style="background: rgb(39, 52, 139) !important;"><span class="uiiw"></span><div class="ups"><img width="43" height="43" data-uw-rm-ignore="" class="si_w" aria-hidden="true" alt="Spinner: White decorative" src="https://cdn.userway.org/widgetapp/images/spin_wh.svg"></div><span class="usr lst-spacer"></span><div class="uwaw-dictionary-tooltip"></div></div><div class="uai userway_dark" id="userwayAccessibilityIcon" aria-label="Accessibility Menu" role="button" tabindex="0" aria-haspopup="dialog" title="Accessibility Menu" style="background: rgb(39, 52, 139) !important;"><span class="uiiw"><img data-uw-rm-ignore="" class="ui_w" role="presentation" alt="" src="https://cdn.userway.org/widgetapp/images/body_wh.svg"></span><div class="ups"><img width="43" height="43" data-uw-rm-ignore="" class="si_w" aria-hidden="true" alt="Spinner: White decorative" src="https://cdn.userway.org/widgetapp/images/spin_wh.svg"></div><span class="usr"></span><div class="uwaw-dictionary-tooltip"></div></div></div><iframe class="uwif userway_p5" data-uw-ignore-translate="true" name="userway" title="UserWay Accessibility Menu" style="max-width: 100vw !important; visibility: visible !important; opacity: 1 !important; color-scheme: light !important;"></iframe></div><div class="uw-s10-bottom-ruler-guide"></div><div class="uw-s10-right-ruler-guide"></div><div class="uw-s10-left-ruler-guide"></div><div class="uw-s10-reading-guide"><div class="uw-s10-reading-guide__arrow"></div></div><div class="uw-s12-tooltip" aria-hidden="true"></div><div id="CybotCookiebotDialog" name="CybotCookiebotDialog" role="dialog" aria-modal="true" aria-labelledby="CybotCookiebotDialogBodyContentTitle" tabindex="-1" lang="en" dir="ltr" ng-non-bindable="" style="display: flex;" data-template="popup" class="CybotCookiebotDialogActive" data-uw-rm-lang="false"><div class="CybotCookiebotDialogContentWrapper"><div id="CybotCookiebotDialogHeader"><div id="CybotCookiebotDialogHeaderLogosWrapper"><div id="CybotCookiebotDialogPoweredbyLink"><img id="CybotCookiebotDialogPoweredbyImage" src="data:," alt="" role="presentation" data-uw-rm-alt="SRC" style="display: none;"></div><a href="https://www.cookiebot.com/en/what-is-behind-powered-by-cookiebot/" rel="noopener nofollow" target="_blank" id="CybotCookiebotDialogPoweredbyCybot" aria-label="logo - opens in a new window" data-uw-rm-brl="PR" data-uw-original-href="https://www.cookiebot.com/en/what-is-behind-powered-by-cookiebot/" data-uw-rm-ext-link="na"><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 843 248"><path d="M249.651 182.059C246.815 181.906 243.999 182.606 241.573 184.067C239.147 185.528 237.225 187.681 236.06 190.244H235.469V167.003H226.162V229.564H235.174V222.256H235.912C237.11 224.825 239.06 226.979 241.51 228.439C243.959 229.898 246.796 230.596 249.651 230.441C261.174 230.441 269.447 221.379 269.447 206.177C269.447 190.975 261.174 182.059 249.651 182.059ZM247.731 222.694C239.753 222.694 235.321 215.97 235.321 206.031C235.321 196.091 239.606 189.659 247.731 189.659C256.151 189.659 260.288 196.676 260.288 206.031C260.288 215.386 256.004 222.694 247.731 222.694Z"></path><path d="M294.854 219.182H294.411L282.445 182.786H272.547L289.979 230.291L288.797 233.361C286.433 239.646 283.183 240.085 278.013 238.769L275.797 246.224C277.841 246.916 279.989 247.262 282.149 247.247C289.831 247.247 294.559 243.3 297.366 235.846L316.866 182.64H306.968L294.854 219.182Z"></path><path d="M385.555 207.488C385.555 215.966 379.646 222.105 370.044 222.105C360.441 222.105 354.532 215.966 354.532 207.488V167.145H344.93V208.365C344.93 221.52 354.828 230.875 370.044 230.875C385.26 230.875 395.158 221.52 395.158 208.365V167.145H385.555V207.488Z"></path><path d="M429.594 203.412L422.06 201.658C416.89 200.489 414.526 198.735 414.674 195.519C414.674 191.865 418.662 189.38 423.833 189.38C429.594 189.38 432.254 192.596 433.288 195.665L441.708 194.203C439.788 186.895 434.026 182.071 423.833 182.071C413.049 182.071 405.514 187.626 405.514 195.958C405.514 202.681 409.651 207.067 418.515 208.967L426.492 210.721C431.072 211.744 433.14 213.79 433.14 216.714C433.14 220.368 429.151 223.145 423.094 223.145C417.628 223.145 414.083 220.807 412.901 216.129L404.037 217.445C405.514 225.776 412.605 230.454 423.242 230.454C434.765 230.454 442.595 224.461 442.595 215.983C442.595 209.405 438.311 205.312 429.594 203.412Z"></path><path d="M470.358 182.071C457.062 182.071 448.494 192.011 448.494 206.482C448.494 220.953 457.062 230.6 471.097 230.6C481.438 230.6 488.824 225.484 490.892 217.883L482.176 216.275C480.551 220.66 476.563 222.999 471.244 222.999C463.267 222.999 457.949 217.883 457.801 208.821H491.483V205.605C491.336 188.649 481.142 182.071 470.358 182.071ZM457.653 202.097C458.097 195.373 462.972 189.672 470.358 189.672C477.744 189.672 482.176 194.934 482.324 202.097H457.653Z"></path><path d="M508.912 190.117H508.469V182.663H499.605V229.583H508.912V200.934C508.912 194.795 513.64 190.41 520.288 190.41C521.932 190.383 523.572 190.58 525.163 190.994V182.224C523.837 182.097 522.505 182.048 521.174 182.078C518.527 181.93 515.903 182.634 513.694 184.082C511.484 185.531 509.807 187.648 508.912 190.117Z"></path><path d="M549.091 189.818C551.519 189.708 553.908 190.456 555.83 191.929C557.752 193.402 559.081 195.504 559.58 197.858H568.592C567.557 188.357 559.728 182.071 548.943 182.071C535.5 182.071 526.932 192.011 526.932 206.336C526.932 220.66 535.205 230.6 549.091 230.6C560.319 230.6 567.557 223.876 568.592 214.814H559.58C559.106 217.18 557.784 219.298 555.856 220.775C553.928 222.253 551.526 222.991 549.091 222.853C541.261 222.853 536.239 216.421 536.239 206.189C536.239 195.958 541.261 189.818 549.091 189.818Z"></path><path d="M596.077 182.071C582.929 182.071 574.213 192.011 574.213 206.482C574.213 220.953 582.781 230.6 596.816 230.6C607.157 230.6 614.543 225.484 616.612 217.883L607.895 216.275C606.27 220.66 602.282 222.999 596.963 222.999C588.986 222.999 583.815 217.883 583.52 208.821H617.203V205.605C617.055 188.649 606.861 182.071 596.077 182.071ZM583.372 202.097C583.815 195.373 588.69 189.672 596.077 189.672C603.464 189.672 607.896 194.934 608.043 202.097H583.372Z"></path><path d="M648.673 182.071C641.582 182.071 636.854 185.287 634.638 190.257H634.047V182.656H625.184V229.577H634.491V201.658C634.491 194.204 639.07 189.818 645.57 189.818C651.775 189.818 655.616 193.911 655.616 200.635V229.431H664.923V199.612C664.775 188.21 658.275 182.071 648.673 182.071Z"></path><path d="M692.999 222.117C690.044 222.117 687.385 221.094 687.385 215.832V189.959H697.135V182.651H687.385V171.396H678.078V182.651H671.135V189.959H678.078V217.732C678.078 226.21 684.578 230.449 691.965 230.302C694.03 230.338 696.085 229.991 698.021 229.279L696.396 221.678C695.285 221.957 694.145 222.104 692.999 222.117V222.117Z"></path><path d="M714.571 190.117H714.127V182.663H705.264V229.583H714.571V200.934C714.571 194.795 719.298 190.41 725.945 190.41C727.59 190.383 729.23 190.58 730.821 190.994V182.224C729.495 182.097 728.163 182.048 726.832 182.078C724.185 181.93 721.561 182.634 719.352 184.082C717.142 185.531 715.465 187.648 714.571 190.117V190.117Z"></path><path d="M741.007 164.516C739.502 164.472 738.04 165.014 736.935 166.025C735.83 167.036 735.171 168.436 735.098 169.924C735.122 170.664 735.295 171.393 735.606 172.066C735.918 172.74 736.361 173.346 736.911 173.849C737.46 174.352 738.105 174.742 738.808 174.997C739.512 175.251 740.259 175.365 741.007 175.332C741.758 175.387 742.513 175.288 743.224 175.041C743.935 174.794 744.587 174.404 745.139 173.897C745.692 173.389 746.132 172.774 746.433 172.091C746.734 171.407 746.89 170.67 746.89 169.924C746.89 169.178 746.734 168.441 746.433 167.757C746.132 167.073 745.692 166.459 745.139 165.951C744.587 165.444 743.935 165.054 743.224 164.807C742.513 164.56 741.758 164.461 741.007 164.516V164.516Z"></path><path d="M745.739 182.64H736.432V229.56H745.739V182.64Z"></path><path d="M775.853 189.818C778.281 189.708 780.67 190.456 782.591 191.929C784.513 193.402 785.842 195.504 786.341 197.858H795.353C794.319 188.357 786.489 182.071 775.705 182.071C762.262 182.071 753.693 192.011 753.693 206.336C753.693 220.66 761.966 230.6 775.853 230.6C787.08 230.6 794.319 223.876 795.353 214.814H786.341C785.868 217.18 784.545 219.298 782.617 220.775C780.69 222.253 778.287 222.991 775.853 222.853C768.023 222.853 763 216.421 763 206.189C763 195.958 768.171 189.818 775.853 189.818Z"></path><path d="M826.532 203.412L818.998 201.658C813.827 200.489 811.463 198.735 811.611 195.519C811.611 191.865 815.6 189.38 820.771 189.38C826.532 189.38 829.191 192.596 830.225 195.665L838.646 194.203C836.725 186.895 830.964 182.071 820.771 182.071C809.986 182.071 802.452 187.626 802.452 195.958C802.452 202.681 806.588 207.067 815.452 208.967L823.43 210.721C828.009 211.744 830.078 213.79 830.078 216.714C830.078 220.368 826.089 223.145 820.032 223.145C814.566 223.145 811.02 220.807 809.838 216.129L800.975 217.445C802.452 225.776 809.543 230.454 820.18 230.454C831.703 230.454 839.532 224.461 839.532 215.983C839.532 209.405 835.248 205.312 826.532 203.412Z"></path><path d="M428.098 136.595L388.359 84.2654L426.916 40.5603H395.45L359.108 83.6807V4.01758H333.551V136.741H359.108V112.184L370.483 100.198L396.041 136.741H428.098V136.595Z"></path><path d="M444.939 30.9215H445.382C449.435 30.8502 453.301 29.2257 456.167 26.3901C459.032 23.5545 460.674 19.7292 460.746 15.7197C460.674 11.7103 459.032 7.88492 456.167 5.04934C453.301 2.21377 449.435 0.589264 445.382 0.517951C441.375 0.490103 437.518 2.02279 434.644 4.78502C431.769 7.54725 430.108 11.3174 430.019 15.2812V15.7197C429.979 17.6899 430.335 19.6482 431.066 21.4814C431.796 23.3146 432.887 24.9863 434.274 26.3999C435.662 27.8135 437.319 28.941 439.149 29.7171C440.98 30.4932 442.948 30.9026 444.939 30.9215V30.9215Z"></path><path d="M432.086 137.925H456.905V41.7441H432.086V137.925Z"></path><path d="M794.165 113.808C794.165 131.495 803.767 140.411 821.642 140.411C829.047 140.746 836.374 138.806 842.62 134.857L837.597 115.855C834.995 117.617 831.883 118.489 828.733 118.34H828.142C825.606 117.97 823.317 116.629 821.77 114.606C820.222 112.583 819.54 110.039 819.87 107.523V63.964H839.665V41.8922H819.87V15.2891H794.312V41.8922H778.357V63.964H794.312V113.808H794.165Z"></path><path d="M601.247 125.337C604.819 129.867 609.393 133.526 614.617 136.035C619.841 138.543 625.577 139.834 631.384 139.808C655.611 139.808 674.225 121.537 674.225 89.233C674.225 57.66 655.759 38.6578 631.384 38.6578C625.58 38.6472 619.849 39.9448 614.627 42.4522C609.406 44.9595 604.83 48.6107 601.247 53.1287V3.86914H575.689V136.592H601.247V125.337ZM601.247 72.131C603.744 68.7245 607.003 65.9359 610.771 63.9834C614.538 62.0308 618.711 60.9672 622.963 60.8758C637.588 60.8758 647.191 72.131 647.191 88.6483C647.191 105.166 637.588 116.421 622.963 116.421C618.752 116.364 614.608 115.361 610.846 113.487C607.084 111.613 603.801 108.918 601.247 105.604V72.131Z"></path><path d="M533.583 111.188C528.083 114.821 521.394 116.253 514.868 115.195C508.341 114.137 502.464 110.667 498.423 105.487L560.47 70.1137L557.959 65.1439C542.004 38.1023 514.526 29.0397 489.56 43.0721C488.821 43.5106 488.082 43.9491 487.491 44.3876C481.985 47.7516 477.206 52.1599 473.428 57.3587C469.651 62.5575 466.95 68.4442 465.481 74.6799C464.012 80.9157 463.803 87.3773 464.868 93.693C465.933 100.009 468.249 106.054 471.684 111.48C472.423 112.796 473.162 113.965 473.753 115.134C477.248 120.525 481.785 125.181 487.102 128.835C492.419 132.488 498.412 135.068 504.739 136.426C511.065 137.784 517.6 137.893 523.97 136.748C530.339 135.602 536.417 133.225 541.856 129.751C554.233 123.118 563.817 112.339 568.891 99.3479L551.015 90.5776C547.936 99.3191 541.737 106.648 533.583 111.188ZM499.753 60.1741C499.901 60.0279 500.049 60.0279 500.196 59.8817C502.689 58.3111 505.473 57.2495 508.386 56.7594C511.299 56.2693 514.282 56.3607 517.159 57.028C520.036 57.6954 522.749 58.9253 525.138 60.6454C527.527 62.3655 529.545 64.5411 531.072 67.0441L490.151 90.5776C487.573 85.247 487.131 79.1486 488.912 73.5083C490.693 67.868 494.567 63.104 499.753 60.1741V60.1741Z"></path><path d="M122.747 125.073C117.827 130.28 111.88 134.432 105.273 137.273C98.6668 140.114 91.5411 141.584 84.3374 141.59C70.0953 141.552 56.4521 135.916 46.4091 125.925C36.3661 115.933 30.7461 102.403 30.7852 88.3111C30.8244 74.2193 36.5196 60.7201 46.618 50.7831C56.7164 40.8461 70.3907 35.2853 84.6328 35.3241C98.6314 35.3093 112.068 40.7741 122.009 50.5259C128.016 42.2847 135.914 35.5718 145.054 30.939C133.725 18.5119 118.836 9.79775 102.373 5.9589C85.9098 2.12005 68.655 3.33893 52.9099 9.45299C37.1648 15.567 23.6779 26.2856 14.2481 40.1792C4.81822 54.0727 -0.106318 70.4807 0.131255 87.2148C-0.0261505 109.171 8.62812 130.291 24.1941 145.94C39.7602 161.588 60.9657 170.485 83.1555 170.678H83.7464C95.4187 170.591 106.949 168.132 117.621 163.456C128.294 158.779 137.883 151.984 145.793 143.491C136.936 138.95 129.097 132.686 122.747 125.073V125.073Z"></path><path d="M170.624 36.9093C157.088 37.0838 144.175 42.5718 134.728 52.1661C125.281 61.7605 120.072 74.6752 120.248 88.0691C120.425 101.463 125.971 114.239 135.668 123.587C145.365 132.934 158.417 138.088 171.954 137.913C172.102 137.913 172.102 137.913 172.102 138.06C185.533 137.921 198.362 132.52 207.776 123.04C217.191 113.56 222.425 100.775 222.33 87.4845V86.7536C222.259 80.1169 220.863 73.5595 218.223 67.458C215.583 61.3566 211.751 55.8314 206.946 51.1998C202.141 46.5682 196.459 42.9214 190.226 40.469C183.993 38.0166 177.332 36.8069 170.624 36.9093ZM171.954 113.795C164.854 113.697 158.073 110.863 153.052 105.895C148.031 100.927 145.166 94.2171 145.067 87.1921C145.067 81.9305 146.644 76.7871 149.598 72.4122C152.553 68.0374 156.752 64.6276 161.665 62.614C166.578 60.6005 171.984 60.0737 177.199 61.1002C182.415 62.1267 187.206 64.6604 190.966 68.3809C194.726 72.1014 197.287 76.8416 198.324 82.0021C199.362 87.1626 198.829 92.5116 196.794 97.3727C194.759 102.234 191.313 106.389 186.892 109.312C182.47 112.235 177.272 113.795 171.954 113.795V113.795Z"></path><path d="M276.685 36.9093C269.982 36.9957 263.362 38.3875 257.203 41.0053C251.044 43.623 245.466 47.4155 240.788 52.1661C231.341 61.7605 226.133 74.6752 226.309 88.0691C226.485 101.463 232.032 114.239 241.729 123.587C251.425 132.934 264.478 138.088 278.015 137.913C278.162 137.913 278.162 137.913 278.162 138.06C291.594 137.921 304.422 132.52 313.837 123.04C323.252 113.56 328.485 100.775 328.39 87.4845V86.7536C328.319 80.1169 326.924 73.5595 324.284 67.458C321.643 61.3566 317.811 55.8314 313.006 51.1998C308.202 46.5682 302.52 42.9214 296.287 40.469C290.054 38.0166 283.392 36.8069 276.685 36.9093V36.9093ZM278.015 113.795C270.908 113.719 264.113 110.892 259.088 105.919C254.062 100.947 251.204 94.2241 251.128 87.1921C251.128 81.9305 252.705 76.7871 255.659 72.4122C258.613 68.0374 262.812 64.6276 267.725 62.614C272.638 60.6005 278.044 60.0737 283.26 61.1002C288.475 62.1267 293.266 64.6604 297.026 68.3809C300.787 72.1014 303.347 76.8416 304.385 82.0021C305.422 87.1626 304.89 92.5116 302.855 97.3727C300.82 102.234 297.374 106.389 292.952 109.312C288.531 112.235 283.332 113.795 278.015 113.795V113.795Z"></path><path d="M729.639 137.91C736.297 137.885 742.885 136.56 749.024 134.009C755.163 131.459 760.733 127.734 765.413 123.049C770.094 118.363 773.793 112.809 776.299 106.706C778.805 100.602 780.067 94.0688 780.015 87.4811V86.7502C779.883 76.7631 776.76 67.039 771.043 58.8076C765.325 50.5763 757.269 44.2072 747.893 40.5059C738.517 36.8045 728.243 35.9371 718.369 38.0133C708.495 40.0895 699.464 45.016 692.42 52.17C685.376 59.3239 680.633 68.384 678.793 78.2046C676.953 88.0252 678.097 98.1652 682.08 107.343C686.064 116.52 692.709 124.322 701.174 129.763C709.639 135.204 719.545 138.039 729.639 137.91V137.91ZM730.377 60.7318C737.508 60.7318 744.347 63.5346 749.389 68.5237C754.432 73.5127 757.264 80.2793 757.264 87.3349C757.264 94.3905 754.432 101.157 749.389 106.146C744.347 111.135 737.508 113.938 730.377 113.938C723.247 113.938 716.408 111.135 711.366 106.146C706.323 101.157 703.491 94.3905 703.491 87.3349C703.491 80.2793 706.323 73.5127 711.366 68.5237C716.408 63.5346 723.247 60.7318 730.377 60.7318Z"></path></svg></a></div><button class="CybotCookiebotBannerCloseButton" aria-label="Close this option" data-uw-rm-empty-ctrl=""><svg xmlns="http://www.w3.org/2000/svg" width="14" height="14" viewBox="0 0 14 14"><path d="M14 1.41L12.59 0L7 5.59L1.41 0L0 1.41L5.59 7L0 12.59L1.41 14L7 8.41L12.59 14L14 12.59L8.41 7L14 1.41Z"></path></svg></button></div><div id="CybotCookiebotDialogNav" class="CybotCookiebotScrollAreaSide"><div class="CybotCookiebotFader CybotCookiebotFaderLeft" style="background-image: linear-gradient(to right, rgb(255, 255, 255), rgba(255, 255, 255, 0.8), rgba(255, 255, 255, 0));"></div><div class="CybotCookiebotFader CybotCookiebotFaderRight" style="background-image: linear-gradient(to left, rgb(255, 255, 255), rgba(255, 255, 255, 0.8), rgba(255, 255, 255, 0));"></div><ul id="CybotCookiebotDialogNavList" class="CybotCookiebotDialogNavItems" role="tablist"><li class="CybotCookiebotDialogNavItem" role="presentation"><a id="CybotCookiebotDialogNavDeclaration" class="CybotCookiebotDialogNavItemLink CybotCookiebotDialogActive" href="#" data-target="CybotCookiebotDialogBody" tabindex="0" role="tab" aria-selected="true" lang="en" data-uw-rm-lang="false" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#">Consent</a></li><li class="CybotCookiebotDialogNavItem" role="presentation"><a id="CybotCookiebotDialogNavDetails" class="CybotCookiebotDialogNavItemLink" href="#" data-target="CybotCookiebotDialogTabContentDetails" tabindex="0" role="tab" aria-selected="false" lang="en" data-uw-rm-lang="false" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#">Details</a></li><li id="CybotCookiebotDialogNavItemAdSettings" class="CybotCookiebotDialogNavItem CybotCookiebotDialogHide" role="presentation"><a id="CybotCookiebotDialogNavAdSettings" class="CybotCookiebotDialogNavItemLink" href="#" data-target="CybotCookiebotDialogDetailBodyContentTextIABv2" tabindex="0" role="tab" aria-selected="false" lang="en" data-uw-rm-lang="false" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#">[#IABV2SETTINGS#]</a></li><li class="CybotCookiebotDialogNavItem" role="presentation"><a id="CybotCookiebotDialogNavAbout" class="CybotCookiebotDialogNavItemLink" href="#" data-target="CybotCookiebotDialogDetailBodyContentTextAbout" tabindex="0" role="tab" aria-selected="false" lang="en" data-uw-rm-lang="false" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#">About</a></li></ul></div><div id="CybotCookiebotDialogTabContent"><div id="CybotCookiebotDialogBody" class="CybotCookiebotDialogTabPanel" role="tabpanel" aria-labelledby="CybotCookiebotDialogNavDeclaration" lang="en" data-uw-rm-lang="false"><div class="CybotCookiebotScrollContainer"><div id="CybotCookiebotDialogBodyContent" class="CybotCookiebotScrollArea" tabindex="0"><div class="CybotCookiebotFader" style="background-image: linear-gradient(to top, rgb(255, 255, 255), rgba(255, 255, 255, 0.8), rgba(255, 255, 255, 0));"></div><h2 id="CybotCookiebotDialogBodyContentTitle" lang="en" data-uw-rm-lang="false" data-uw-rm-heading="level" role="heading" aria-level="1">This website uses cookies</h2><div id="CybotCookiebotDialogBodyContentText" lang="en" data-uw-rm-lang="false">We use cookies to personalise content and ads, to provide social media features and to analyse our traffic. We also share information about your use of our site with our social media, advertising and analytics partners who may combine it with other information that you’ve provided to them or that they’ve collected from your use of their services. </div></div><div class="CybotCookiebotScrollbarContainer"></div></div><div class="CybotCookiebotDialogBodyBottomWrapper"><div id="CybotCookiebotDialogBodyLevelWrapper" class="CybotCookiebotDialogHide"><div id="CybotCookiebotDialogBodyLevelButtons"><div id="CybotCookiebotDialogBodyLevelButtonsTable"><div id="CybotCookiebotDialogBodyLevelButtonsRow"><div id="CybotCookiebotDialogBodyLevelButtonsSelectPane"><form><fieldset><legend class="visuallyhidden">Consent Selection</legend><div id="CybotCookiebotDialogBodyFieldsetInnerContainer"><div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonNecessary"><strong class="CybotCookiebotDialogBodyLevelButtonDescription">Necessary</strong></label><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper CybotCookiebotDialogBodyLevelButtonSliderWrapperDisabled"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonNecessary" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelButtonDisabled" disabled="disabled" checked="checked" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div></div><div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonPreferences"><strong class="CybotCookiebotDialogBodyLevelButtonDescription">Preferences</strong></label><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonPreferences" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonPreferencesInline" checked="checked" tabindex="0" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div></div><div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonStatistics"><strong class="CybotCookiebotDialogBodyLevelButtonDescription">Statistics</strong></label><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonStatistics" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonStatisticsInline" checked="checked" tabindex="0" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div></div><div class="CybotCookiebotDialogBodyLevelButtonWrapper"><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyLevelButtonMarketing"><strong class="CybotCookiebotDialogBodyLevelButtonDescription">Marketing</strong></label><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonMarketing" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonMarketingInline" checked="checked" tabindex="0" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></div></div></div></fieldset></form></div></div></div></div></div><div id="CybotCookiebotDialogBodyEdgeMoreDetails"><a id="CybotCookiebotDialogBodyEdgeMoreDetailsLink" href="#" class="" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#">Show details</a></div></div></div><div class="CybotCookiebotScrollContainer CybotCookiebotDialogHide"><div id="CybotCookiebotDialogTabContentDetails" class="CybotCookiebotDialogTabPanel CybotCookiebotDialogHide CybotCookiebotScrollArea" role="tabpanel" aria-labelledby="CybotCookiebotDialogNavDetails" lang="en" data-uw-rm-lang="false"><div class="CybotCookiebotFader" style="background-image: linear-gradient(to top, rgb(255, 255, 255), rgba(255, 255, 255, 0.8), rgba(255, 255, 255, 0));"></div><div id="CybotCookiebotDialogDetailBody"><div id="CybotCookiebotDialogDetailBodyContent"><div id="CybotCookiebotDialogDetailBodyContentTextOverview" lang="en" data-uw-rm-lang="false"><div id="CybotCookiebotDialogDetailBodyContentCookieContainer"><ul id="CybotCookiebotDialogDetailBodyContentCookieContainerTypes" style="list-style-type: none;"><li class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentCookieContainerNecessaryCard"><div class="CybotCookiebotDialogDetailBodyContentCookieContainerHeader"><button id="CybotCookiebotDialogDetailBodyContentCookieContainerNecessary" class="CybotCookiebotDialogDetailBodyContentCookieContainerButton CybotCookiebotDialogCollapsed" lang="en" data-target="CybotCookiebotDialogDetailBodyContentCookieTabsNecessary" aria-label="Necessary (10)" aria-controls="CybotCookiebotDialogDetailBodyContentCookieTabsNecessary" aria-expanded="false" data-uw-rm-lang="false"><label for="CybotCookiebotDialogBodyLevelButtonNecessaryInline">Necessary </label> <span class="CybotCookiebotDialogDetailBulkConsentCount">10</span></button><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper CybotCookiebotDialogBodyLevelButtonSliderWrapperDisabled"><form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonNecessaryInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelButtonDisabled" disabled="disabled" checked="checked" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieTypeIntro">Necessary cookies help make a website usable by enabling basic functions like page navigation and access to secure areas of the website. The website cannot function properly without these cookies.</div><div id="CybotCookiebotDialogDetailBodyContentCookieTabsNecessary" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentCookieContainerNecessaryCard"><div class="CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer"><ul class="CybotCookiebotDialogDetailBodyContentCookieTabContent" style="list-style-type: none;"><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">Canva<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">4</div></a><a class="CybotCookiebotDialogDetailBodyContentCookieLink" target="_blank" rel="noopener noreferrer nofollow" aria-label="Learn more about this provider - opens in a new window" href="https://www.canva.com/policies/privacy-policy/" title="Canva's privacy policy" data-uw-rm-brl="PR" data-uw-original-href="https://www.canva.com/policies/privacy-policy/" data-uw-rm-ext-link="na">Learn more about this provider<img class="CybotExternalLinkArrow" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABIAAAASCAYAAABWzo5XAAAACXBIWXMAAAsTAAALEwEAmpwYAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAC6SURBVHgBpdTdCcMgEAdwT/vk04EOkBG6QifpHH3rCF2hk3SVvBaEuoDYu4IgRRMv/iEkD/Hn+QnOuatS6gEAqDoJIQC/vfe594+m576FjAZKL6XXkSDiYox5UQFLXZEoNZJzXg9B/0hK6SKGWkiMcRVBewjnNIuURdIzyFBFo0jZPnoGqaMbCEqRJkSNIiFPCfILj7F1GLkySfvuqnFlShDxWesF6D76zF4jPJ/GWvum7/NRjBCegtsXQuuTY/odOJIAAAAASUVORK5CYII=" alt="" data-uw-rm-alt-original="" role="presentation" data-uw-rm-alt="BS64"></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">__cf_bm</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">This cookie is used to distinguish between humans and bots. This is beneficial for the website, in order to make valid reports on the use of their website.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 day</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_cfuvid</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">This cookie is a part of the services provided by Cloudflare - Including load-balancing, deliverance of website content and serving DNS connection for website operators. </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">cf_clearance</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">This cookie is used to distinguish between humans and bots. </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 year</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">ASI</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">The cookie is necessary for secure log-in and the detection of any spam or abuse of the website.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div></div></li><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">Cookiebot<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">2</div></a><a class="CybotCookiebotDialogDetailBodyContentCookieLink" target="_blank" rel="noopener noreferrer nofollow" aria-label="Learn more about this provider - opens in a new window" href="https://www.cookiebot.com/goto/privacy-policy/" title="Cookiebot's privacy policy" data-uw-rm-brl="PR" data-uw-original-href="https://www.cookiebot.com/goto/privacy-policy/" data-uw-rm-ext-link="na">Learn more about this provider<img class="CybotExternalLinkArrow" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABIAAAASCAYAAABWzo5XAAAACXBIWXMAAAsTAAALEwEAmpwYAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAC6SURBVHgBpdTdCcMgEAdwT/vk04EOkBG6QifpHH3rCF2hk3SVvBaEuoDYu4IgRRMv/iEkD/Hn+QnOuatS6gEAqDoJIQC/vfe594+m576FjAZKL6XXkSDiYox5UQFLXZEoNZJzXg9B/0hK6SKGWkiMcRVBewjnNIuURdIzyFBFo0jZPnoGqaMbCEqRJkSNIiFPCfILj7F1GLkySfvuqnFlShDxWesF6D76zF4jPJ/GWvum7/NRjBCegtsXQuuTY/odOJIAAAAASUVORK5CYII=" alt="" data-uw-rm-alt-original="" role="presentation" data-uw-rm-alt="BS64"></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">1.gif</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to count the number of sessions to the website, necessary for optimizing CMP product delivery. </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: Pixel Tracker</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">CookieConsent</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's cookie consent state for the current domain</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 year</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div></div></li><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">Google<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">3</div></a><a class="CybotCookiebotDialogDetailBodyContentCookieLink" target="_blank" rel="noopener noreferrer nofollow" aria-label="Learn more about this provider - opens in a new window" href="https://business.safety.google/privacy/" title="Google's privacy policy" data-uw-rm-brl="PR" data-uw-original-href="https://business.safety.google/privacy/" data-uw-rm-ext-link="na">Learn more about this provider<img class="CybotExternalLinkArrow" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABIAAAASCAYAAABWzo5XAAAACXBIWXMAAAsTAAALEwEAmpwYAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAC6SURBVHgBpdTdCcMgEAdwT/vk04EOkBG6QifpHH3rCF2hk3SVvBaEuoDYu4IgRRMv/iEkD/Hn+QnOuatS6gEAqDoJIQC/vfe594+m576FjAZKL6XXkSDiYox5UQFLXZEoNZJzXg9B/0hK6SKGWkiMcRVBewjnNIuURdIzyFBFo0jZPnoGqaMbCEqRJkSNIiFPCfILj7F1GLkySfvuqnFlShDxWesF6D76zF4jPJ/GWvum7/NRjBCegtsXQuuTY/odOJIAAAAASUVORK5CYII=" alt="" data-uw-rm-alt-original="" role="presentation" data-uw-rm-alt="BS64"></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><p class="CybotCookiebotDialogDetailBodyContentCookieProviderDescription">Some of the data collected by this provider is for the purposes of personalization and measuring advertising effectiveness.</p><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">test_cookie</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Pending</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 day</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">rc::a</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">This cookie is used to distinguish between humans and bots. This is beneficial for the website, in order to make valid reports on the use of their website.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">rc::c</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">This cookie is used to distinguish between humans and bots. </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div></div></li><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">cdn.userway.org<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">1</div></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">uw-icon-locales</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to keep settings on the website's accessibility widget. This helps people with e.g. vision disabilities to properly navigate the site. </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div></div></li></ul></div></div></div></li><li class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentCookieContainerPreferenceCard"><div class="CybotCookiebotDialogDetailBodyContentCookieContainerHeader"><button id="CybotCookiebotDialogDetailBodyContentCookieContainerPreference" class="CybotCookiebotDialogDetailBodyContentCookieContainerButton CybotCookiebotDialogCollapsed" lang="en" data-target="CybotCookiebotDialogDetailBodyContentCookieTabsPreference" aria-label="Preferences (0)" aria-controls="CybotCookiebotDialogDetailBodyContentCookieTabsPreference" aria-expanded="false" data-uw-rm-lang="false"><label for="CybotCookiebotDialogBodyLevelButtonPreferencesInline">Preferences </label> <span class="CybotCookiebotDialogDetailBulkConsentCount">0</span></button><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonPreferencesInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonPreferences" checked="checked" tabindex="0" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieTypeIntro">Preference cookies enable a website to remember information that changes the way the website behaves or looks, like your preferred language or the region that you are in.</div><div id="CybotCookiebotDialogDetailBodyContentCookieTabsPreference" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentCookieContainerPreferenceCard"><div class="CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer"><ul class="CybotCookiebotDialogDetailBodyContentCookieTabContent" style="list-style-type: none;"><p class="CybotCookiebotDialogDetailBodyEmptyCategoryMessage">We do not use cookies of this type.</p></ul></div></div></div></li><li class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentCookieContainerStatisticsCard"><div class="CybotCookiebotDialogDetailBodyContentCookieContainerHeader"><button id="CybotCookiebotDialogDetailBodyContentCookieContainerStatistics" class="CybotCookiebotDialogDetailBodyContentCookieContainerButton CybotCookiebotDialogCollapsed" lang="en" data-target="CybotCookiebotDialogDetailBodyContentCookieTabsStatistics" aria-label="Statistics (11)" aria-controls="CybotCookiebotDialogDetailBodyContentCookieTabsStatistics" aria-expanded="false" data-uw-rm-lang="false"><label for="CybotCookiebotDialogBodyLevelButtonStatisticsInline">Statistics </label> <span class="CybotCookiebotDialogDetailBulkConsentCount">11</span></button><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonStatisticsInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonStatistics" checked="checked" tabindex="0" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieTypeIntro">Statistic cookies help website owners to understand how visitors interact with websites by collecting and reporting information anonymously.</div><div id="CybotCookiebotDialogDetailBodyContentCookieTabsStatistics" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentCookieContainerStatisticsCard"><div class="CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer"><ul class="CybotCookiebotDialogDetailBodyContentCookieTabContent" style="list-style-type: none;"><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">Google<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">7</div></a><a class="CybotCookiebotDialogDetailBodyContentCookieLink" target="_blank" rel="noopener noreferrer nofollow" aria-label="Learn more about this provider - opens in a new window" href="https://business.safety.google/privacy/" title="Google's privacy policy" data-uw-rm-brl="PR" data-uw-original-href="https://business.safety.google/privacy/" data-uw-rm-ext-link="na">Learn more about this provider<img class="CybotExternalLinkArrow" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABIAAAASCAYAAABWzo5XAAAACXBIWXMAAAsTAAALEwEAmpwYAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAC6SURBVHgBpdTdCcMgEAdwT/vk04EOkBG6QifpHH3rCF2hk3SVvBaEuoDYu4IgRRMv/iEkD/Hn+QnOuatS6gEAqDoJIQC/vfe594+m576FjAZKL6XXkSDiYox5UQFLXZEoNZJzXg9B/0hK6SKGWkiMcRVBewjnNIuURdIzyFBFo0jZPnoGqaMbCEqRJkSNIiFPCfILj7F1GLkySfvuqnFlShDxWesF6D76zF4jPJ/GWvum7/NRjBCegtsXQuuTY/odOJIAAAAASUVORK5CYII=" alt="" data-uw-rm-alt-original="" role="presentation" data-uw-rm-alt="BS64"></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><p class="CybotCookiebotDialogDetailBodyContentCookieProviderDescription">Some of the data collected by this provider is for the purposes of personalization and measuring advertising effectiveness.</p><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">collect</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to send data to Google Analytics about the visitor's device and behavior. Tracks the visitor across devices and marketing channels.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: Pixel Tracker</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_ga&nbsp;[x2]</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Registers a unique ID that is used to generate statistical data on how the visitor uses the website.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 2 years</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_ga_#&nbsp;[x2]</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used by Google Analytics to collect data on the number of times a user has visited the website as well as dates for the first and most recent visit. </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 2 years</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_gat</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used by Google Analytics to throttle request rate</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 day</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_gid</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Registers a unique ID that is used to generate statistical data on how the visitor uses the website.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 day</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div></div></li><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">Hotjar<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">4</div></a><a class="CybotCookiebotDialogDetailBodyContentCookieLink" target="_blank" rel="noopener noreferrer nofollow" aria-label="Learn more about this provider - opens in a new window" href="https://www.hotjar.com/legal/policies/privacy/" title="Hotjar's privacy policy" data-uw-rm-brl="PR" data-uw-original-href="https://www.hotjar.com/legal/policies/privacy/" data-uw-rm-ext-link="na">Learn more about this provider<img class="CybotExternalLinkArrow" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABIAAAASCAYAAABWzo5XAAAACXBIWXMAAAsTAAALEwEAmpwYAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAC6SURBVHgBpdTdCcMgEAdwT/vk04EOkBG6QifpHH3rCF2hk3SVvBaEuoDYu4IgRRMv/iEkD/Hn+QnOuatS6gEAqDoJIQC/vfe594+m576FjAZKL6XXkSDiYox5UQFLXZEoNZJzXg9B/0hK6SKGWkiMcRVBewjnNIuURdIzyFBFo0jZPnoGqaMbCEqRJkSNIiFPCfILj7F1GLkySfvuqnFlShDxWesF6D76zF4jPJ/GWvum7/NRjBCegtsXQuuTY/odOJIAAAAASUVORK5CYII=" alt="" data-uw-rm-alt-original="" role="presentation" data-uw-rm-alt="BS64"></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_hjSession_#</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Collects statistics on the visitor's visits to the website, such as the number of visits, average time spent on the website and what pages have been read.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 day</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_hjSessionUser_#</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Collects statistics on the visitor's visits to the website, such as the number of visits, average time spent on the website and what pages have been read.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 year</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">_hjTLDTest&nbsp;[x2]</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Registers statistical data on users' behaviour on the website. Used for internal analytics by the website operator. </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div></div></li></ul></div></div></div></li><li class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentCookieContainerAdvertisingCard"><div class="CybotCookiebotDialogDetailBodyContentCookieContainerHeader"><button id="CybotCookiebotDialogDetailBodyContentCookieContainerAdvertising" class="CybotCookiebotDialogDetailBodyContentCookieContainerButton CybotCookiebotDialogCollapsed" lang="en" data-target="CybotCookiebotDialogDetailBodyContentCookieTabsAdvertising" aria-label="Marketing (22)" aria-controls="CybotCookiebotDialogDetailBodyContentCookieTabsAdvertising" aria-expanded="false" data-uw-rm-lang="false"><label for="CybotCookiebotDialogBodyLevelButtonMarketingInline">Marketing </label> <span class="CybotCookiebotDialogDetailBulkConsentCount">22</span></button><div class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><form><input type="checkbox" id="CybotCookiebotDialogBodyLevelButtonMarketingInline" class="CybotCookiebotDialogBodyLevelButton CybotCookiebotDialogBodyLevelConsentCheckbox" data-target="CybotCookiebotDialogBodyLevelButtonMarketing" checked="checked" tabindex="0" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieTypeIntro">Marketing cookies are used to track visitors across websites. The intention is to display ads that are relevant and engaging for the individual user and thereby more valuable for publishers and third party advertisers.</div><div id="CybotCookiebotDialogDetailBodyContentCookieTabsAdvertising" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentCookieContainerAdvertisingCard"><div class="CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer"><ul class="CybotCookiebotDialogDetailBodyContentCookieTabContent" style="list-style-type: none;"><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">Google<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">1</div></a><a class="CybotCookiebotDialogDetailBodyContentCookieLink" target="_blank" rel="noopener noreferrer nofollow" aria-label="Learn more about this provider - opens in a new window" href="https://business.safety.google/privacy/" title="Google's privacy policy" data-uw-rm-brl="PR" data-uw-original-href="https://business.safety.google/privacy/" data-uw-rm-ext-link="na">Learn more about this provider<img class="CybotExternalLinkArrow" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABIAAAASCAYAAABWzo5XAAAACXBIWXMAAAsTAAALEwEAmpwYAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAC6SURBVHgBpdTdCcMgEAdwT/vk04EOkBG6QifpHH3rCF2hk3SVvBaEuoDYu4IgRRMv/iEkD/Hn+QnOuatS6gEAqDoJIQC/vfe594+m576FjAZKL6XXkSDiYox5UQFLXZEoNZJzXg9B/0hK6SKGWkiMcRVBewjnNIuURdIzyFBFo0jZPnoGqaMbCEqRJkSNIiFPCfILj7F1GLkySfvuqnFlShDxWesF6D76zF4jPJ/GWvum7/NRjBCegtsXQuuTY/odOJIAAAAASUVORK5CYII=" alt="" data-uw-rm-alt-original="" role="presentation" data-uw-rm-alt="BS64"></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><p class="CybotCookiebotDialogDetailBodyContentCookieProviderDescription">Some of the data collected by this provider is for the purposes of personalization and measuring advertising effectiveness.</p><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">NID</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Registers a unique ID that identifies a returning user's device. The ID is used for targeted ads.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 6 months</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div></div></li><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">YouTube<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">21</div></a><a class="CybotCookiebotDialogDetailBodyContentCookieLink" target="_blank" rel="noopener noreferrer nofollow" aria-label="Learn more about this provider - opens in a new window" href="https://business.safety.google/privacy/" title="YouTube's privacy policy" data-uw-rm-brl="PR" data-uw-original-href="https://business.safety.google/privacy/" data-uw-rm-ext-link="na">Learn more about this provider<img class="CybotExternalLinkArrow" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAABIAAAASCAYAAABWzo5XAAAACXBIWXMAAAsTAAALEwEAmpwYAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAC6SURBVHgBpdTdCcMgEAdwT/vk04EOkBG6QifpHH3rCF2hk3SVvBaEuoDYu4IgRRMv/iEkD/Hn+QnOuatS6gEAqDoJIQC/vfe594+m576FjAZKL6XXkSDiYox5UQFLXZEoNZJzXg9B/0hK6SKGWkiMcRVBewjnNIuURdIzyFBFo0jZPnoGqaMbCEqRJkSNIiFPCfILj7F1GLkySfvuqnFlShDxWesF6D76zF4jPJ/GWvum7/NRjBCegtsXQuuTY/odOJIAAAAASUVORK5CYII=" alt="" data-uw-rm-alt-original="" role="presentation" data-uw-rm-alt="BS64"></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">#-#</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">iU5q-!O9@$</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Registers a unique ID to keep statistics of what videos from YouTube the user has seen.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">LAST_RESULT_ENTRY_KEY</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">LogsDatabaseV2:V#||LogsRequestsStore</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: IndexedDB</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">nextId</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">remote_sid</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Necessary for the implementation and functionality of YouTube video-content on the website.  </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">requests</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">ServiceWorkerLogsDatabase#SWHealthLog</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Necessary for the implementation and functionality of YouTube video-content on the website.  </span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: IndexedDB</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">TESTCOOKIESENABLED</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 1 day</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">VISITOR_INFO1_LIVE</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Tries to estimate the users' bandwidth on pages with integrated YouTube videos.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: 180 days</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">YSC</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Registers a unique ID to keep statistics of what videos from YouTube the user has seen.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTTP Cookie</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt.innertube::nextId</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Registers a unique ID to keep statistics of what videos from YouTube the user has seen.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">ytidb::LAST_RESULT_ENTRY_KEY</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">YtIdbMeta#databases</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Used to track user’s interaction with embedded content.</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: IndexedDB</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt-remote-cast-available</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's video player preferences using embedded YouTube video</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt-remote-cast-installed</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's video player preferences using embedded YouTube video</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt-remote-connected-devices</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's video player preferences using embedded YouTube video</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt-remote-device-id</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's video player preferences using embedded YouTube video</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt-remote-fast-check-period</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's video player preferences using embedded YouTube video</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt-remote-session-app</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's video player preferences using embedded YouTube video</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">yt-remote-session-name</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Stores the user's video player preferences using embedded YouTube video</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Session</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div></div></li></ul></div></div></div></li><li class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentCookieContainerUnclassifiedCard"><button id="CybotCookiebotDialogDetailBodyContentCookieContainerUnclassified" class="CybotCookiebotDialogDetailBodyContentCookieContainerButton CybotCookiebotDialogCollapsed" lang="en" data-target="CybotCookiebotDialogDetailBodyContentCookieTabsUnclassified" aria-label="Unclassified (1)" aria-controls="CybotCookiebotDialogDetailBodyContentCookieTabsUnclassified" aria-expanded="false" data-uw-rm-lang="false">Unclassified  <span class="CybotCookiebotDialogDetailBulkConsentCount">1</span></button><div class="CybotCookiebotDialogDetailBodyContentCookieTypeIntro">Unclassified cookies are cookies that we are in the process of classifying, together with the providers of individual cookies.</div></div><div id="CybotCookiebotDialogDetailBodyContentCookieTabsUnclassified" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentCookieContainerUnclassifiedCard" aria-expanded="false"><div class="CybotCookiebotDialogDetailBodyContentCookieTypeTableContainer"><ul class="CybotCookiebotDialogDetailBodyContentCookieTabContent" style="list-style-type: none;"><li class="CybotCookiebotDialogDetailBodyContentCookieGroup"><a class="CybotCookiebotDialogDetailBodyContentCookieProvider CybotCookiebotDialogCollapsed" role="button" aria-expanded="false" href="#" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#" data-uw-rm-kbnav="role" tabindex="0">cdn.userway.org<div class="CybotCookiebotDialogDetailBodyContentCookieInfoCount CybotCookiebotDialogDetailBulkConsentCount">1</div></a><div class="CybotCookiebotDialogDetailBodyContentCookieInfoWrapper CybotCookiebotDialogHide"><div class="CybotCookiebotDialogDetailBodyContentCookieInfo"><strong class="CybotCookiebotDialogDetailBodyContentCookieInfoTitle">uw-uid</strong><span class="CybotCookiebotDialogDetailBodyContentCookieInfoDescription">Pending</span><div class="CybotCookiebotDialogDetailBodyContentCookieInfoFooter"><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Maximum Storage Duration</b>: Persistent</span><span class="CybotCookiebotDialogDetailBodyContentCookieInfoFooterContent"><b>Type</b>: HTML Local Storage</span></div></div></div></li></ul></div></div></li></ul></div></div></div><div id="CybotCookiebotDialogDetailBulkConsent" lang="en" data-uw-rm-lang="false" style="display: none;"><a id="CybotCookiebotDialogDetailBulkConsentLink" href="#" class="CybotExpandLink CybotCookiebotDialogCollapsed" data-target="CybotCookiebotDialogDetailBulkConsentListWrapper" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#">Cross-domain consent<span class="CybotCookiebotDialogDetailBulkConsentCount">[#BULK_CONSENT_DOMAINS_COUNT#]</span></a> [#BULK_CONSENT_TITLE#]<div id="CybotCookiebotDialogDetailBulkConsentListWrapper" class="CybotCookiebotDialogHide" aria-expanded="false"><span>List of domains your consent applies to:</span> [#BULK_CONSENT_DOMAINS#]</div></div><div id="CybotCookiebotDialogDetailFooter" lang="en" data-uw-rm-lang="false">Cookie declaration last updated on 11/4/24 by <a href="https://www.cookiebot.com" target="_blank" rel="noopener" title="Cookiebot" data-uw-rm-brl="PR" data-uw-original-href="https://www.cookiebot.com/" aria-label="Cookiebot - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.cookiebot.com/$cookiebot">Cookiebot</a></div></div></div><div class="CybotCookiebotScrollbarContainer"></div></div><div class="CybotCookiebotScrollContainer CybotCookiebotDialogHide"><div id="CybotCookiebotDialogDetailBodyContentTextIABv2" class="CybotCookiebotDialogTabPanel CybotCookiebotDialogHide CybotCookiebotScrollArea" role="tabpanel" aria-labelledby="CybotCookiebotDialogNavAdSettings" lang="en" data-uw-rm-lang="false"><div class="CybotCookiebotFader" style="background-image: linear-gradient(to top, rgb(255, 255, 255), rgba(255, 255, 255, 0.8), rgba(255, 255, 255, 0));"></div><div id="CybotCookiebotDialogDetailBodyContentIABContainer"><div id="CybotCookiebotDialogDetailBodyContentIABv2Tabs"><div class="CybotCookiebotDialogDetailBodyContentIABv2TabsIntro"><h2>[#IABV2_TITLE#]</h2>[#IABV2_BODY_INTRO#]</div><div class="CybotCookiebotDialogDetailBodyContentIABv2TabsIntro">[#IABV2_BODY_LEGITIMATE_INTEREST_INTRO#]</div><div class="CybotCookiebotDialogDetailBodyContentIABv2TabsIntro">[#IABV2_BODY_PREFERENCE_INTRO#]</div><div class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentIABv2PurposesCard"><button id="CybotCookiebotDialogDetailBodyContentIABv2Purposes" class="CybotCookiebotDialogDetailBodyContentIABv2Tab CybotCookiebotDialogCollapsed" tabindex="0" data-target="CybotCookiebotDialogDetailBodyContentIABv2PurposesBody" lang="en" aria-label="[#IABV2_LABEL_PURPOSES#]" aria-controls="CybotCookiebotDialogDetailBodyContentIABv2PurposesBody" data-uw-rm-lang="false">[#IABV2_LABEL_PURPOSES#]</button><div class="CybotCookiebotDialogDetailBodyContentIABv2CardIntro">[#IABV2_BODY_PURPOSES_INTRO#]</div></div><div id="CybotCookiebotDialogDetailBodyContentIABv2PurposesBody" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentIABv2PurposesCard" aria-expanded="false">[#IABV2_BODY_PURPOSES#]</div></div><div class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentIABv2FeaturesCard"><button id="CybotCookiebotDialogDetailBodyContentIABv2Features" class="CybotCookiebotDialogDetailBodyContentIABv2Tab CybotCookiebotDialogCollapsed" tabindex="0" data-target="CybotCookiebotDialogDetailBodyContentIABv2FeaturesBody" lang="en" aria-label="[#IABV2_LABEL_FEATURES#]" aria-controls="CybotCookiebotDialogDetailBodyContentIABv2FeaturesBody" data-uw-rm-lang="false">[#IABV2_LABEL_FEATURES#]</button><div class="CybotCookiebotDialogDetailBodyContentIABv2CardIntro">[#IABV2_BODY_FEATURES_INTRO#]</div></div><div id="CybotCookiebotDialogDetailBodyContentIABv2FeaturesBody" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentIABv2FeaturesCard" aria-expanded="false">[#IABV2_BODY_FEATURES#]</div></div><div class="CookieCard"><div id="CybotCookiebotDialogDetailBodyContentIABv2PartnersCard"><button id="CybotCookiebotDialogDetailBodyContentIABv2Partners" class="CybotCookiebotDialogDetailBodyContentIABv2Tab CybotCookiebotDialogCollapsed" tabindex="0" data-target="CybotCookiebotDialogDetailBodyContentIABv2PartnersBody" lang="en" aria-label="[#IABV2_LABEL_PARTNERS#]" aria-controls="CybotCookiebotDialogDetailBodyContentIABv2PartnersBody" data-uw-rm-lang="false">[#IABV2_LABEL_PARTNERS#]</button><div class="CybotCookiebotDialogDetailBodyContentIABv2CardIntro">[#IABV2_BODY_PARTNERS_INTRO#]</div></div><div id="CybotCookiebotDialogDetailBodyContentIABv2PartnersBody" class="CollapseCard CybotCookiebotDialogHide" aria-labelledby="CybotCookiebotDialogDetailBodyContentIABv2PartnersCard" aria-expanded="false">[#IABV2_BODY_PARTNERS#]</div></div></div></div></div><div class="CybotCookiebotScrollbarContainer"></div></div><div class="CybotCookiebotScrollContainer CybotCookiebotDialogHide"><div id="CybotCookiebotDialogDetailBodyContentTextAbout" class="CybotCookiebotDialogTabPanel CybotCookiebotDialogHide CybotCookiebotScrollArea" role="tabpanel" aria-labelledby="CybotCookiebotDialogNavAbout" lang="en" data-uw-rm-lang="false"><div class="CybotCookiebotFader" style="background-image: linear-gradient(to top, rgb(255, 255, 255), rgba(255, 255, 255, 0.8), rgba(255, 255, 255, 0));"></div>Cookies are small text files that can be used by websites to make a user's experience more efficient.<br style="" role="presentation" data-uw-rm-sr=""><br style="" role="presentation" data-uw-rm-sr="">The law states that we can store cookies on your device if they are strictly necessary for the operation of this site. For all other types of cookies we need your permission.<br style="" role="presentation" data-uw-rm-sr=""><br style="" role="presentation" data-uw-rm-sr="">This site uses different types of cookies. Some cookies are placed by third party services that appear on our pages.<br style="" role="presentation" data-uw-rm-sr=""><br style="" role="presentation" data-uw-rm-sr="">You can at any time change or withdraw your consent from the Cookie Declaration on our website.<br style="" role="presentation" data-uw-rm-sr=""><br style="" role="presentation" data-uw-rm-sr="">Learn more about who we are, how you can contact us and how we process personal data in our Privacy Policy.<br style="" role="presentation" data-uw-rm-sr=""><br style="" role="presentation" data-uw-rm-sr="">Please state your consent ID and date when you contact us regarding your consent.</div><div class="CybotCookiebotScrollbarContainer"></div></div></div><div id="CybotCookiebotDialogFooter"><div id="CybotCookiebotDialogBodyButtons"><div class="CybotCookiebotDialogBodyLevelButtonWrapper CybotCookiebotDialogBodyContentControlsWrapper CybotCookiebotDialogHide"><form class="CybotCookiebotDialogBodyLevelButtonSliderWrapper"><input type="checkbox" id="CybotCookiebotDialogBodyContentCheckboxPersonalInformation" class="CybotCookiebotDialogBodyLevelButton" data-uw-rm-form="nfx"> <span class="CybotCookiebotDialogBodyLevelButtonSlider"></span></form><label class="CybotCookiebotDialogBodyLevelButtonLabel" for="CybotCookiebotDialogBodyContentCheckboxPersonalInformation"><strong class="CybotCookiebotDialogBodyLevelButtonDescription">Do not sell or share my personal information</strong></label></div><div id="CybotCookiebotDialogBodyButtonsWrapper"><button id="CybotCookiebotDialogBodyButtonDecline" class="CybotCookiebotDialogBodyButton" tabindex="0" lang="en" data-uw-rm-lang="false">Deny</button> <button id="CybotCookiebotDialogBodyLevelButtonLevelOptinAllowallSelection" class="CybotCookiebotDialogBodyButton CybotCookiebotDialogHide" tabindex="0" lang="en" data-uw-rm-lang="false">Allow selection</button> <button id="CybotCookiebotDialogBodyLevelButtonCustomize" class="CybotCookiebotDialogBodyButton" tabindex="0" lang="en" data-uw-rm-lang="false">Customize<div class="CybotCookiebotDialogArrow"></div></button> <button id="CybotCookiebotDialogBodyLevelButtonLevelOptinAllowAll" class="CybotCookiebotDialogBodyButton" tabindex="0" lang="en" data-uw-rm-lang="false">Allow all</button></div></div></div><button id="CybotCookiebotBannerCloseButtonE2E" class="CybotCookiebotBannerCloseButton" aria-label="Close this option" data-uw-rm-empty-ctrl=""><svg xmlns="http://www.w3.org/2000/svg" width="14" height="14" viewBox="0 0 14 14"><path d="M14 1.41L12.59 0L7 5.59L1.41 0L0 1.41L5.59 7L0 12.59L1.41 14L7 8.41L12.59 14L14 12.59L8.41 7L14 1.41Z"></path></svg></button></div></div>
<a href="#main-content" class="visually-hidden focusable" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#main-content">
  Skip to main content
</a>
<noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-5D8J4ZL" height="0" width="0" style="display:none;visibility:hidden;"></iframe>
</noscript>
  <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas="">
    <header id="header" role="banner">
  <div class="container">
    <a href="/" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/" aria-label="Open this option" data-uw-rm-empty-ctrl="">
      <img src="/themes/custom/ndp/logo.png" class="logo" data-uw-rm-alt-original="" alt="logo" data-uw-rm-alt="CT">
    </a>
      <div class="region region-header">
    <nav role="navigation" aria-labelledby="block-headertop-menu" id="block-headertop">
            
  <h2 class="visually-hidden" id="block-headertop-menu">Header top</h2>
  

        
        <ul class="menu">
                        <li class="menu-item">
          <a href="/form/contact" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/form/contact">Contact us</a>
                  </li>
                      <li class="menu-item">
          <a href="/latest/2%2012%205%203%2013" data-drupal-link-system-path="latest/2 12 5 3 13" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/latest/2%2012%205%203%2013">Latest updates</a>
                  </li>
                      <li class="menu-item">
          <a href="/about-us/media-centre" data-drupal-link-system-path="node/10789" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/media-centre">Media centre</a>
                  </li>
            </ul>
    


  </nav>
<div class="views-exposed-form" data-drupal-selector="views-exposed-form-search-page" id="block-search-text-header">
  
      <h2>What are you looking for</h2>
    
      <form action="/search" method="get" id="views-exposed-form-search-page" accept-charset="UTF-8">
  <div class="js-form-item form-item js-form-type-search-api-autocomplete form-item-text js-form-item-text form-no-label">
        <input placeholder="Search for anything..." data-drupal-selector="edit-text" data-search-api-autocomplete-search="search" class="form-autocomplete form-text ui-autocomplete-input" data-autocomplete-path="/search_api_autocomplete/search?display=page&amp;&amp;filter=text" data-msg-maxlength="This field field has a maximum length of 128." type="text" id="edit-text" name="text" value="" size="30" maxlength="128" data-once="autocomplete search-api-autocomplete" autocomplete="off" data-uw-rm-form="fx" aria-label="Search for anything..." data-uw-hidden-control="hidden-control-element">

      </div>
<div data-drupal-selector="edit-actions" class="form-actions js-form-wrapper form-wrapper" id="edit-actions"><input data-drupal-selector="edit-submit-search" type="submit" id="edit-submit-search" value="Apply" class="button js-form-submit form-submit" data-uw-rm-form="fx" aria-label="Submit button" data-uw-hidden-control="hidden-control-element">
</div>


</form>

  </div>

  </div>

    <div class="mobile-buttons">
      <div class="search-button" data-once="search-button">
        <div class="search-icon">
          <svg xmlns="http://www.w3.org/2000/svg" width="16" height="15.999" viewBox="0 0 16 15.999">
            <g id="Icon_feather-search" data-name="Icon feather-search" transform="translate(-2.997 -2.998)">
              <path id="Union_5" data-name="Union 5" d="M14.633,15.765l-2.939-2.939A7.2,7.2,0,0,1,0,7.2,7.2,7.2,0,0,1,12.29,2.109a7.206,7.206,0,0,1,.534,9.586l2.94,2.938a.8.8,0,0,1-1.132,1.132ZM1.6,7.2a5.6,5.6,0,0,0,9.5,4.013.571.571,0,0,1,.055-.059.693.693,0,0,1,.059-.054A5.6,5.6,0,1,0,1.6,7.2Z" transform="translate(2.998 2.998)" fill="currentColor"></path>
            </g>
          </svg>
          <svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
            <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
          </svg>
        </div>
        <div class="search-text mobile-menu-text">
          <span class="active">Search</span>
          <span>Close</span>
        </div>
      </div>

      <div class="menu-button" data-once="search-button">
        <button id="menu-hamburger" class="menu-hamburger" aria-label="button" data-uw-rm-empty-ctrl="">
          <span class="line"></span>
          <span class="line"></span>
          <span class="line"></span>
        </button>
        <div class="menu-text mobile-menu-text">
          <span class="active">Menu</span>
          <span>Close</span>
        </div>
      </div>
    </div>
  </div>
  <div id="main-menu">
    <div class="container">
        <div class="region region-primary-menu">
    <nav role="navigation" aria-labelledby="block-mainnavigation-menu" id="block-mainnavigation">
            
  <h2 class="visually-hidden" id="block-mainnavigation-menu">Main navigation</h2>
  

        

  <ul data-region="primary_menu" style="--menu-item-bg:#F0E7EC" class="menu menu-level-0">
                  
        <li style="--menu-item-border:#C49109;--menu-item-background:#F9F4E5" class="menu-item menu-item--expanded">
          <a href="/tax-guides/tax-nic" data-drupal-link-system-path="node/10095" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-guides/tax-nic">Tax &amp; NIC</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax &amp; NIC</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p><span lang="EN-GB" data-uw-rm-lang="false">Information on tax and National Insurance contributions, collection of tax and how to deal with HM Revenue and Customs (HMRC).&nbsp;</span><span>&nbsp;</span></p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/tax-introduction" data-drupal-link-system-path="node/10400" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-introduction">Tax - an introduction</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax - an introduction</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/tax-nic/tax-introduction/tax-and-nic-rates-and-bands" data-drupal-link-system-path="node/10410" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-introduction/tax-and-nic-rates-and-bands">Tax and NIC rates and bands</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/tax-introduction/devolved-taxes" data-drupal-link-system-path="node/10411" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-introduction/devolved-taxes">Devolved taxes</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/income-tax" data-drupal-link-system-path="node/10401" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax">Income tax</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Income tax</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/tax-nic/income-tax/working-out-your-tax" data-drupal-link-system-path="node/10412" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/working-out-your-tax">Working out your tax</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/income-tax/working-out-what-taxable" data-drupal-link-system-path="node/10413" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/working-out-what-taxable">Working out what is taxable</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Working out what is taxable</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/income-tax/working-out-what-taxable/taxable-income" data-drupal-link-system-path="node/10453" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/working-out-what-taxable/taxable-income">Taxable income</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/working-out-what-taxable/tax-free-income" data-drupal-link-system-path="node/10454" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/working-out-what-taxable/tax-free-income">Tax-free income</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/working-out-what-taxable/gifts-and-loans" data-drupal-link-system-path="node/10455" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/working-out-what-taxable/gifts-and-loans">Gifts and loans</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/working-out-what-taxable/coronavirus-support-payments" data-drupal-link-system-path="node/10456" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/working-out-what-taxable/coronavirus-support-payments">Coronavirus support payments</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/income-tax/tax-allowances" data-drupal-link-system-path="node/10415" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/tax-allowances">Tax allowances</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax allowances</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/income-tax/tax-allowances/personal-allowance" data-drupal-link-system-path="node/10457" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/tax-allowances/personal-allowance">Personal allowance</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/tax-allowances/blind-persons-allowance" data-drupal-link-system-path="node/10458" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/tax-allowances/blind-persons-allowance">Blind person's allowance</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/tax-allowances/marriage-allowance-transferable-tax-allowance" data-drupal-link-system-path="node/10459" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/tax-allowances/marriage-allowance-transferable-tax-allowance">Marriage allowance (transferable tax allowance)</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/tax-allowances/married-couples-allowance" data-drupal-link-system-path="node/10460" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/tax-allowances/married-couples-allowance">Married couple's allowance</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/tax-allowances/tax-relief-maintenance-payments" data-drupal-link-system-path="node/10461" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/tax-allowances/tax-relief-maintenance-payments">Tax relief for maintenance payments</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/income-tax/scottish-income-tax" data-drupal-link-system-path="node/10416" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/scottish-income-tax">Scottish income tax</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Scottish income tax</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/income-tax/scottish-income-tax/scottish-taxpayers" data-drupal-link-system-path="node/10462" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/scottish-income-tax/scottish-taxpayers">Scottish taxpayers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/scottish-income-tax/scottish-income-tax-more-detail" data-drupal-link-system-path="node/10463" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/scottish-income-tax/scottish-income-tax-more-detail">Scottish income tax: more detail</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/income-tax/welsh-income-tax" data-drupal-link-system-path="node/10417" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/welsh-income-tax">Welsh income tax</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Welsh income tax</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/income-tax/welsh-income-tax/welsh-taxpayers" data-drupal-link-system-path="node/10464" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/welsh-income-tax/welsh-taxpayers">Welsh taxpayers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/gift-aid" data-drupal-link-system-path="node/10418" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/gift-aid">Gift aid</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/payroll-giving" data-drupal-link-system-path="node/10420" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/payroll-giving">Payroll giving</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/income-tax/high-income-child-benefit-charge" data-drupal-link-system-path="node/10421" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/high-income-child-benefit-charge">High income child benefit charge</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>High income child benefit charge</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/income-tax/high-income-child-benefit-charge/hicbc-moving-partner" data-drupal-link-system-path="node/10465" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/high-income-child-benefit-charge/hicbc-moving-partner">HICBC: Moving in with a partner</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/high-income-child-benefit-charge/hicbc-issues-separation" data-drupal-link-system-path="node/10466" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/high-income-child-benefit-charge/hicbc-issues-separation">HICBC: issues on separation</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/income-tax/high-income-child-benefit-charge/hicbc-what-do-if-your-income-falls" data-drupal-link-system-path="node/10467" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/income-tax/high-income-child-benefit-charge/hicbc-what-do-if-your-income-falls">HICBC: what to do if your income falls</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/how-tax-collected" data-drupal-link-system-path="node/10402" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected">How tax is collected</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>How tax is collected</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye" data-drupal-link-system-path="node/10422" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye">Pay As You Earn (PAYE)</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Pay As You Earn (PAYE)</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/paye-codes" data-drupal-link-system-path="node/10468" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/paye-codes">PAYE codes</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/special-paye-codes" data-drupal-link-system-path="node/10469" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/special-paye-codes">Special PAYE codes</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/paye-coding-notices" data-drupal-link-system-path="node/10470" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/paye-coding-notices">PAYE coding notices</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/paye-pensions" data-drupal-link-system-path="node/10471" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/paye-pensions">PAYE on pensions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/paye-end-tax-year" data-drupal-link-system-path="node/10472" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/paye-end-tax-year">PAYE at the end of the tax year</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/paye-underpayments" data-drupal-link-system-path="node/10473" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/paye-underpayments">PAYE underpayments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/paye-employer-errors" data-drupal-link-system-path="node/10474" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/paye-employer-errors">PAYE: employer errors</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/pay-you-earn-paye/paye-hmrc-errors" data-drupal-link-system-path="node/10475" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/pay-you-earn-paye/paye-hmrc-errors">PAYE: HMRC errors</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/how-tax-collected/tax-state-benefits" data-drupal-link-system-path="node/10423" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-state-benefits">Tax on state benefits</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax on state benefits</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-state-benefits/carers-allowance" data-drupal-link-system-path="node/10476" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-state-benefits/carers-allowance">Carer's allowance</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/simple-assessment" data-drupal-link-system-path="node/10424" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/simple-assessment">Simple assessment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns" data-drupal-link-system-path="node/10425" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns">Self assessment and tax returns</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Self assessment and tax returns</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/who-has-complete-tax-return" data-drupal-link-system-path="node/10477" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/who-has-complete-tax-return">Who has to complete a tax return</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/registering-self-assessment" data-drupal-link-system-path="node/10478" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/registering-self-assessment">Registering for self assessment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-return-deadlines" data-drupal-link-system-path="node/10479" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-return-deadlines">Tax return deadlines</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-keeping-records" data-drupal-link-system-path="node/10480" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-keeping-records">Tax: keeping records</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-returns-provisional-or-estimated-figures" data-drupal-link-system-path="node/10481" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-returns-provisional-or-estimated-figures">Tax returns: provisional or estimated figures</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/self-assessment-tax-calculations" data-drupal-link-system-path="node/10482" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/self-assessment-tax-calculations">Self assessment tax calculations</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-hmrc-determinations-tax-liability" data-drupal-link-system-path="node/10483" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-hmrc-determinations-tax-liability">Tax: HMRC determinations of tax liability</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/self-assessment-tax-payments" data-drupal-link-system-path="node/10484" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/self-assessment-tax-payments">Self assessment tax payments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/amending-tax-return" data-drupal-link-system-path="node/10485" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/amending-tax-return">Amending a tax return</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-returns-leaving-self-assessment" data-drupal-link-system-path="node/10486" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment-and-tax-returns/tax-returns-leaving-self-assessment">Tax returns: leaving self assessment</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/discovery-assessments" data-drupal-link-system-path="node/10426" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/discovery-assessments">Discovery assessments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/how-tax-collected/online-tax-accounts" data-drupal-link-system-path="node/10427" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/online-tax-accounts">Online tax accounts</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Online tax accounts</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/online-tax-accounts/hmrc-app" data-drupal-link-system-path="node/10924" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/online-tax-accounts/hmrc-app">HMRC app</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/making-tax-digital-income-tax" data-drupal-link-system-path="node/10428" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/making-tax-digital-income-tax">Making tax digital for income tax</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/how-tax-collected/tax-refunds" data-drupal-link-system-path="node/10429" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds">Tax refunds</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax refunds</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/paye-tax-refunds" data-drupal-link-system-path="node/10487" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/paye-tax-refunds">PAYE tax refunds</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/self-assessment-tax-refunds" data-drupal-link-system-path="node/10488" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/self-assessment-tax-refunds">Self assessment tax refunds</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/construction-industry-scheme-cis-tax-refunds" data-drupal-link-system-path="node/10489" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/construction-industry-scheme-cis-tax-refunds">Construction industry scheme (CIS) tax refunds</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/tax-refunds-savings-income" data-drupal-link-system-path="node/10490" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/tax-refunds-savings-income">Tax refunds on savings income</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/marriage-allowance-tax-refunds" data-drupal-link-system-path="node/10491" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/marriage-allowance-tax-refunds">Marriage allowance tax refunds</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/ppi-tax-refunds" data-drupal-link-system-path="node/10492" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/ppi-tax-refunds">PPI tax refunds</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/tax-refund-companies" data-drupal-link-system-path="node/10493" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/tax-refund-companies">Tax refund companies</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/form-r40-repayment-tax-savings-and-investments" data-drupal-link-system-path="node/10494" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/form-r40-repayment-tax-savings-and-investments">Form R40: repayment of tax on savings and investments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-refunds/tax-relief-employment-expenses" data-drupal-link-system-path="node/10495" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-refunds/tax-relief-employment-expenses">Tax relief for employment expenses</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/how-tax-collected/tax-payment-problems-and-debt" data-drupal-link-system-path="node/10430" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/tax-payment-problems-and-debt">Tax payment problems and debt</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/student-finance-and-tax-system" data-drupal-link-system-path="node/10403" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system">Student finance and the tax system</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Student finance and the tax system</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/tax-nic/student-finance-and-tax-system/student-finance-applications" data-drupal-link-system-path="node/10431" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system/student-finance-applications">Student finance applications</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/student-finance-and-tax-system/student-loan-repayments" data-drupal-link-system-path="node/10432" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system/student-loan-repayments">Student loan repayments</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Student loan repayments</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/student-finance-and-tax-system/student-loan-repayments/employees-student-loan-repayments" data-drupal-link-system-path="node/10496" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system/student-loan-repayments/employees-student-loan-repayments">Employees: student loan repayments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/student-finance-and-tax-system/student-loan-repayments/self-assessment-student-loan-repayments" data-drupal-link-system-path="node/10497" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system/student-loan-repayments/self-assessment-student-loan-repayments">Self Assessment: student loan repayments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/student-finance-and-tax-system/student-loan-repayments/repaying-more-one-student-loan" data-drupal-link-system-path="node/10498" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system/student-loan-repayments/repaying-more-one-student-loan">Repaying more than one student loan</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/student-finance-and-tax-system/student-loan-repayments/postgraduate-loans" data-drupal-link-system-path="node/10499" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system/student-loan-repayments/postgraduate-loans">Postgraduate loans</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/student-finance-and-tax-system/student-loan-repayments/annotated-starter-checklist-student-loans" data-drupal-link-system-path="node/10500" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/student-finance-and-tax-system/student-loan-repayments/annotated-starter-checklist-student-loans">Annotated starter checklist: student loans</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/national-insurance" data-drupal-link-system-path="node/10404" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance">National Insurance</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>National Insurance</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/tax-nic/national-insurance/national-insurance-numbers" data-drupal-link-system-path="node/10433" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance/national-insurance-numbers">National Insurance numbers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/national-insurance/national-insurance-credits" data-drupal-link-system-path="node/10434" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance/national-insurance-credits">National Insurance credits</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>National Insurance credits</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/national-insurance/national-insurance-credits/national-insurance-credits-carers" data-drupal-link-system-path="node/10501" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance/national-insurance-credits/national-insurance-credits-carers">National Insurance credits for carers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/national-insurance/national-insurance-credits/specified-adult-childcare-credits" data-drupal-link-system-path="node/10502" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance/national-insurance-credits/specified-adult-childcare-credits">Specified adult childcare credits</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/national-insurance/national-insurance-after-retirement" data-drupal-link-system-path="node/10435" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance/national-insurance-after-retirement">National Insurance after retirement</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/trusts-and-estates" data-drupal-link-system-path="node/10405" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates">Trusts and estates</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Trusts and estates</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/paying-tax-trust-and-estate-income" data-drupal-link-system-path="node/10436" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/paying-tax-trust-and-estate-income">Paying tax on trust and estate income</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/trust-registration-service" data-drupal-link-system-path="node/10437" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/trust-registration-service">Trust registration service</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/trusts-disabled-people" data-drupal-link-system-path="node/10438" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/trusts-disabled-people">Trusts for disabled people</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death" data-drupal-link-system-path="node/10439" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death">Bereavement: tax issues on death</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Bereavement: tax issues on death</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/income-tax-and-capital-gains-date-death" data-drupal-link-system-path="node/10503" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/income-tax-and-capital-gains-date-death">Income tax and capital gains up to the date of death</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/tax-income-and-gains-after-death" data-drupal-link-system-path="node/10504" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/tax-income-and-gains-after-death">Tax on income and gains after death</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/tracing-assets-after-death" data-drupal-link-system-path="node/10505" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/tracing-assets-after-death">Tracing assets after a death</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/death-spouse-or-civil-partner" data-drupal-link-system-path="node/10506" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/death-spouse-or-civil-partner">Death of a spouse or civil partner</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/joint-property-death" data-drupal-link-system-path="node/10507" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/joint-property-death">Joint property on death</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/pensions-and-life-assurance-death" data-drupal-link-system-path="node/10508" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/pensions-and-life-assurance-death">Pensions and life assurance on death</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/inheritance-tax" data-drupal-link-system-path="node/10509" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/inheritance-tax">Inheritance tax</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/trusts-and-estates/bereavement-tax-issues-death/state-benefits-death" data-drupal-link-system-path="node/10510" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/trusts-and-estates/bereavement-tax-issues-death/state-benefits-death">State benefits on death</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/taxes-transactions" data-drupal-link-system-path="node/10406" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/taxes-transactions">Taxes on transactions</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Taxes on transactions</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/taxes-transactions/value-added-tax-vat" data-drupal-link-system-path="node/10440" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/taxes-transactions/value-added-tax-vat">Value-added tax (VAT)</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Value-added tax (VAT)</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/taxes-transactions/value-added-tax-vat/disabledolder-peoples-vat-reliefs" data-drupal-link-system-path="node/10511" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/taxes-transactions/value-added-tax-vat/disabledolder-peoples-vat-reliefs">Disabled/older people's VAT reliefs</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/taxes-transactions/buying-goods-overseas" data-drupal-link-system-path="node/10441" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/taxes-transactions/buying-goods-overseas">Buying goods from overseas</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/getting-help-tax" data-drupal-link-system-path="node/10407" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax">Getting help with tax</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Getting help with tax</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/tax-nic/getting-help-tax/tax-and-tax-credits-help-hmrc" data-drupal-link-system-path="node/10442" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax/tax-and-tax-credits-help-hmrc">Tax and tax credits: help from HMRC</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/getting-help-tax/help-hmrc-if-you-have-additional-needs" data-drupal-link-system-path="node/10443" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax/help-hmrc-if-you-have-additional-needs">Help from HMRC if you have additional needs</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/getting-help-tax/hmrcs-extra-support-service" data-drupal-link-system-path="node/10444" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax/hmrcs-extra-support-service">HMRC's extra support service</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/getting-help-tax/help-tax-friends-family-professionals-or-other-organisations" data-drupal-link-system-path="node/10445" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax/help-tax-friends-family-professionals-or-other-organisations">Help with tax from friends, family, professionals or other organisations</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/getting-help-tax/tax-help-bereavement-trusts-and-estates" data-drupal-link-system-path="node/10446" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax/tax-help-bereavement-trusts-and-estates">Tax help on bereavement, trusts and estates</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/getting-help-tax/tax-protecting-yourself-online" data-drupal-link-system-path="node/10447" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax/tax-protecting-yourself-online">Tax: protecting yourself online</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/getting-help-tax/help-tax-non-english-speakers" data-drupal-link-system-path="node/10890" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax/help-tax-non-english-speakers">Help with tax for non-English speakers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/tax-checks-and-disputes" data-drupal-link-system-path="node/10408" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes">Tax checks and disputes</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax checks and disputes</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries" data-drupal-link-system-path="node/10448" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries">Tax checks and enquiries</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax checks and enquiries</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries/taxpayer-information-notice" data-drupal-link-system-path="node/10512" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries/taxpayer-information-notice">Taxpayer information notice</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries/third-party-information-notice" data-drupal-link-system-path="node/10513" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries/third-party-information-notice">Third party information notice</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries/hmrc-visits" data-drupal-link-system-path="node/10514" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/tax-checks-and-enquiries/hmrc-visits">HMRC visits</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/tax-checks-and-disputes/tax-penalties-and-interest" data-drupal-link-system-path="node/10449" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/tax-penalties-and-interest">Tax penalties and interest</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/tax-nic/tax-checks-and-disputes/appealing-tax-decision" data-drupal-link-system-path="node/10451" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/appealing-tax-decision">Appealing a tax decision</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Appealing a tax decision</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/tax-nic/tax-checks-and-disputes/appealing-tax-decision/alternative-dispute-resolution" data-drupal-link-system-path="node/10516" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/appealing-tax-decision/alternative-dispute-resolution">Alternative dispute resolution</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/tax-nic/tax-checks-and-disputes/complaining-hmrc" data-drupal-link-system-path="node/10452" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-checks-and-disputes/complaining-hmrc">Complaining to HMRC</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li style="--menu-item-border:#6F1C43;--menu-item-background:#F0E7EC" class="menu-item menu-item--expanded menu-item--active-trail">
          <a href="/tax-guides/working" data-drupal-link-system-path="node/10051" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-guides/working">Working</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Working</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p><span lang="EN-GB" data-uw-rm-lang="false">How tax and National Insurance contributions work for people who are working and paying tax on their earnings or profits.&nbsp;</span><span>&nbsp;</span></p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment-status" data-drupal-link-system-path="node/10197" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status">Employment status</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Employment status</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment-status/employed-self-employed-or-neither" data-drupal-link-system-path="node/10198" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/employed-self-employed-or-neither">Employed, self-employed or neither</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Employed, self-employed or neither</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/employment-status/employed-self-employed-or-neither/help-employment-status" data-drupal-link-system-path="node/10199" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/employed-self-employed-or-neither/help-employment-status">Help with employment status</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment-status/employment-rights" data-drupal-link-system-path="node/10200" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/employment-rights">Employment rights</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Employment rights</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/employment-status/employment-rights/national-minimum-wage" data-drupal-link-system-path="node/10201" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/employment-rights/national-minimum-wage">National minimum wage</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment-status/employment-rights/statutory-sick-pay" data-drupal-link-system-path="node/10202" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/employment-rights/statutory-sick-pay">Statutory sick pay</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment-status/employment-rights/holiday-pay" data-drupal-link-system-path="node/10203" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/employment-rights/holiday-pay">Holiday pay</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment-status/false-self-employment" data-drupal-link-system-path="node/10204" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/false-self-employment">False self-employment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment-status/volunteering" data-drupal-link-system-path="node/10205" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment-status/volunteering">Volunteering</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment" data-drupal-link-system-path="node/10206" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment">Employment</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Employment</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment/starting-work-employee" data-drupal-link-system-path="node/10207" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/starting-work-employee">Starting work as an employee</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Starting work as an employee</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/employment/starting-work-employee/starter-checklist" data-drupal-link-system-path="node/10208" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/starting-work-employee/starter-checklist">Starter checklist</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/changing-jobswork-changes" data-drupal-link-system-path="node/10209" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/changing-jobswork-changes">Changing jobs/work changes</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/getting-paid" data-drupal-link-system-path="node/10210" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/getting-paid">Getting paid</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/multiple-jobs" data-drupal-link-system-path="node/10211" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/multiple-jobs">Multiple jobs</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/seasonal-work" data-drupal-link-system-path="node/10212" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/seasonal-work">Seasonal work</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment/taxable-employment-income" data-drupal-link-system-path="node/10213" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income">Taxable employment income</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Taxable employment income</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/tips" data-drupal-link-system-path="node/10214" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/tips">Tips</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/employment-benefits" data-drupal-link-system-path="node/10215" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/employment-benefits">Employment benefits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/taxable-benefits-kind" data-drupal-link-system-path="node/10216" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/taxable-benefits-kind">Taxable benefits in kind</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/non-taxable-payments-and-benefits-employment" data-drupal-link-system-path="node/10217" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/non-taxable-payments-and-benefits-employment">Non-taxable payments and benefits from employment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/employment-expenses" data-drupal-link-system-path="node/10218" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/employment-expenses">Employment expenses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/employment-expenses-travel" data-drupal-link-system-path="node/10219" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/employment-expenses-travel">Employment expenses: travel</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/employment-expenses-using-your-own-car" data-drupal-link-system-path="node/10220" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/employment-expenses-using-your-own-car">Employment expenses: using your own car</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/disabled-employees-tax-relief-and-exemptions" data-drupal-link-system-path="node/10221" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/disabled-employees-tax-relief-and-exemptions">Disabled employees: tax relief and exemptions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/armed-forces-special-allowances-and-expenses" data-drupal-link-system-path="node/10222" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/armed-forces-special-allowances-and-expenses">Armed forces: special allowances and expenses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/taxable-employment-income/paying-tax-employment-benefits" data-drupal-link-system-path="node/10223" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/taxable-employment-income/paying-tax-employment-benefits">Paying tax on employment benefits</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment/training" data-drupal-link-system-path="node/10224" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/training">Training</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Training</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/employment/training/interns" data-drupal-link-system-path="node/10225" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/training/interns">Interns</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/training/apprentices" data-drupal-link-system-path="node/10226" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/training/apprentices">Apprentices</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment/nic-employees" data-drupal-link-system-path="node/10227" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/nic-employees">NIC for employees</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>NIC for employees</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/employment/nic-employees/part-time-employment-nic" data-drupal-link-system-path="node/10228" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/nic-employees/part-time-employment-nic">Part time employment: NIC</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/employment/nic-employees/nic-employment-benefits-and-other-payments" data-drupal-link-system-path="node/10229" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/nic-employees/nic-employment-benefits-and-other-payments">NIC on employment benefits and other payments</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/employment/leaving-job" data-drupal-link-system-path="node/10230" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/leaving-job">Leaving a job</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Leaving a job</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/employment/leaving-job/redundancy" data-drupal-link-system-path="node/10231" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/employment/leaving-job/redundancy">Redundancy</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/agency-workers" data-drupal-link-system-path="node/10232" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/agency-workers">Agency workers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/umbrella-company-workers" data-drupal-link-system-path="node/10233" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/umbrella-company-workers">Umbrella company workers</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Umbrella company workers</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/working/umbrella-company-workers/disguised-remuneration" data-drupal-link-system-path="node/10234" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/umbrella-company-workers/disguised-remuneration">Disguised remuneration</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/umbrella-company-workers/loan-charge" data-drupal-link-system-path="node/10235" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/umbrella-company-workers/loan-charge">Loan charge</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/umbrella-company-workers/finding-good-umbrella-company" data-drupal-link-system-path="node/10236" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/umbrella-company-workers/finding-good-umbrella-company">Finding a good umbrella company</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/limited-companies" data-drupal-link-system-path="node/10237" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/limited-companies">Limited companies</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Limited companies</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/working/limited-companies/contractors-using-limited-company" data-drupal-link-system-path="node/10238" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/limited-companies/contractors-using-limited-company">Contractors using a limited company</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded menu-item--active-trail">
          <a href="/working/self-employment" data-drupal-link-system-path="node/10239" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment">Self-employment</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Self-employment</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/working/self-employment/self-employment-guide" data-drupal-link-system-path="node/10240" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/self-employment-guide">Self-employment: a guide</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/self-employment-registering-tax-and-nic" data-drupal-link-system-path="node/10241" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/self-employment-registering-tax-and-nic">Self-employment: registering for tax and NIC</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/business-record-keeping" data-drupal-link-system-path="node/10243" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/business-record-keeping">Business record keeping</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/self-employment/calculating-self-employed-profits" data-drupal-link-system-path="node/10244" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits">Calculating self-employed profits</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Calculating self-employed profits</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/calculating-self-employed-profits-multiple-trades" data-drupal-link-system-path="node/10245" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/calculating-self-employed-profits-multiple-trades">Calculating self-employed profits: multiple trades</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/accounts-accruals-basis" data-drupal-link-system-path="node/10246" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/accounts-accruals-basis">Accounts: accruals basis</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/accounts-cash-basis" data-drupal-link-system-path="node/10247" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/accounts-cash-basis">Accounts: cash basis</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/trading-income-basis-period-reform" data-drupal-link-system-path="node/10249" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/trading-income-basis-period-reform">Trading income: basis period reform</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/business-expenses-allowable-tax" data-drupal-link-system-path="node/10250" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/business-expenses-allowable-tax">Business expenses: allowable for tax</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/pre-trading-expenses" data-drupal-link-system-path="node/10251" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/pre-trading-expenses">Pre-trading expenses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/business-expenses-capital-and-capital-allowances" data-drupal-link-system-path="node/10252" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/business-expenses-capital-and-capital-allowances">Business expenses: capital and capital allowances</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/trading-losses" data-drupal-link-system-path="node/10253" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/trading-losses">Trading losses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/self-employment-income-support-scheme-seiss" data-drupal-link-system-path="node/10254" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/self-employment-income-support-scheme-seiss">Self-employment Income Support Scheme (SEISS)</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/self-employment-stopping-your-business" data-drupal-link-system-path="node/10255" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/self-employment-stopping-your-business">Self-employment: stopping your business</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/trading-allowance" data-drupal-link-system-path="node/10256" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/trading-allowance">Trading allowance</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--active-trail">
          <a href="/working/self-employment/nic-self-employed" data-drupal-link-system-path="node/10257" class="is-active" aria-current="page" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed">NIC for the self-employed</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/paying-tax-self-employed-profits-and-making-payments-account" data-drupal-link-system-path="node/10258" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/paying-tax-self-employed-profits-and-making-payments-account">Paying tax on self-employed profits and making payments on account</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/tax-checks-taxi-private-hire-and-scrap-metal-licences" data-drupal-link-system-path="node/10259" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/tax-checks-taxi-private-hire-and-scrap-metal-licences">Tax checks for taxi, private hire and scrap metal licences</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/construction-industry-scheme-cis" data-drupal-link-system-path="node/10260" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/construction-industry-scheme-cis">Construction industry scheme (CIS)</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers" data-drupal-link-system-path="node/10261" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers">Foster carers and shared lives carers</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Foster carers and shared lives carers</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief" data-drupal-link-system-path="node/10262" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief">Qualifying care relief</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-foster-carers" data-drupal-link-system-path="node/10263" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-foster-carers">Qualifying care relief for foster carers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-shared-lives-carers" data-drupal-link-system-path="node/10264" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-shared-lives-carers">Qualifying care relief for shared lives carers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/gig-economy" data-drupal-link-system-path="node/10265" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/gig-economy">Gig economy</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Gig economy</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/working/gig-economy/online-traders-and-using-platforms" data-drupal-link-system-path="node/10266" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/gig-economy/online-traders-and-using-platforms">Online traders and using platforms</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/gig-economy/oecd-rules" data-drupal-link-system-path="node/10889" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/gig-economy/oecd-rules">OECD rules</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/gig-economy/social-media-influencers" data-drupal-link-system-path="node/10267" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/gig-economy/social-media-influencers">Social media influencers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/gig-economy/gig-work-what-do-if-you-are-behind-your-taxes" data-drupal-link-system-path="node/10268" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/gig-economy/gig-work-what-do-if-you-are-behind-your-taxes">Gig work - what to do if you are behind on your taxes</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/gig-economy/gig-work-and-flat-rate-vat-scheme" data-drupal-link-system-path="node/10269" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/gig-economy/gig-work-and-flat-rate-vat-scheme">Gig work and the flat rate VAT scheme</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/partnerships" data-drupal-link-system-path="node/10270" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/partnerships">Partnerships</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/vat-when-running-business" data-drupal-link-system-path="node/10271" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/vat-when-running-business">VAT when running a business</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>VAT when running a business</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/working/vat-when-running-business/reporting-and-paying-vat" data-drupal-link-system-path="node/10272" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/vat-when-running-business/reporting-and-paying-vat">Reporting and paying VAT</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/access-work-scheme" data-drupal-link-system-path="node/10276" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/access-work-scheme">Access to work scheme</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/care-workers" data-drupal-link-system-path="node/10274" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/care-workers">Care workers</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Care workers</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/working/care-workers/minimum-wage-tax-and-benefits-help-care-workers" data-drupal-link-system-path="node/10275" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/care-workers/minimum-wage-tax-and-benefits-help-care-workers">Minimum wage, tax and benefits help for care workers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li style="--menu-item-border:#006244;--menu-item-background:#E5EFEC" class="menu-item menu-item--expanded">
          <a href="/tax-guide/employers" data-drupal-link-system-path="node/10096" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-guide/employers">Employers</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Employers</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p><span lang="EN-GB" data-uw-rm-lang="false">Helps you understand whether you are an employer and, if so, what you have to do to pay your employee and meet other obligations.</span><span>&nbsp;</span></p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item">
          <a href="/employers/taking-employee-introduction" data-drupal-link-system-path="node/10278" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/taking-employee-introduction">Taking on an employee: an introduction</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/tax-status-guidance-employers" data-drupal-link-system-path="node/10279" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/tax-status-guidance-employers">Tax status: guidance for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/setting-employer" data-drupal-link-system-path="node/10280" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/setting-employer">Setting up as an employer</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Setting up as an employer</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/setting-employer/registering-employer" data-drupal-link-system-path="node/10297" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/setting-employer/registering-employer">Registering as an employer</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/setting-employer/paye-filing-options-employers" data-drupal-link-system-path="node/10298" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/setting-employer/paye-filing-options-employers">PAYE filing options for employers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/how-pay-you-earn-system-works-employers-guide" data-drupal-link-system-path="node/10281" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/how-pay-you-earn-system-works-employers-guide">How the Pay As You Earn system works: an employer's guide</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>How the Pay As You Earn system works: an employer's guide</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/how-pay-you-earn-system-works-employers-guide/tax-codes-what-employers-need-know" data-drupal-link-system-path="node/10299" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/how-pay-you-earn-system-works-employers-guide/tax-codes-what-employers-need-know">Tax codes: what employers need to know</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/taking-new-employee" data-drupal-link-system-path="node/10282" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/taking-new-employee">Taking on a new employee</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Taking on a new employee</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/taking-new-employee/national-insurance-numbers-information-employers" data-drupal-link-system-path="node/10300" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/taking-new-employee/national-insurance-numbers-information-employers">National Insurance numbers: information for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/taking-new-employee/paye-starter-procedure-information-employers" data-drupal-link-system-path="node/10301" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/taking-new-employee/paye-starter-procedure-information-employers">PAYE starter procedure: information for employers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/reporting-paye-real-time" data-drupal-link-system-path="node/10283" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/reporting-paye-real-time">Reporting PAYE in real time</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Reporting PAYE in real time</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/reporting-paye-real-time/real-time-information-rti-software-getting-started" data-drupal-link-system-path="node/10302" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/reporting-paye-real-time/real-time-information-rti-software-getting-started">Real Time Information (RTI) software: getting started</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/reporting-paye-real-time/paye-paper-filing" data-drupal-link-system-path="node/10303" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/reporting-paye-real-time/paye-paper-filing">PAYE Paper filing</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/pay-and-deductions" data-drupal-link-system-path="node/10284" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/pay-and-deductions">Pay and deductions</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Pay and deductions</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/pay-and-deductions/minimum-wage-information-employers" data-drupal-link-system-path="node/10304" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/pay-and-deductions/minimum-wage-information-employers">Minimum wage: information for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/pay-and-deductions/holiday-pay-information-employers" data-drupal-link-system-path="node/10305" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/pay-and-deductions/holiday-pay-information-employers">Holiday pay: information for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/pay-and-deductions/statutory-sick-pay-information-employers" data-drupal-link-system-path="node/10306" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/pay-and-deductions/statutory-sick-pay-information-employers">Statutory Sick Pay: information for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/pay-and-deductions/parental-pay-information-employers" data-drupal-link-system-path="node/10307" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/pay-and-deductions/parental-pay-information-employers">Parental pay: information for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/pay-and-deductions/pensions-auto-enrolment-information-employers" data-drupal-link-system-path="node/10308" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/pay-and-deductions/pensions-auto-enrolment-information-employers">Pensions auto enrolment: information for employers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/ongoing-payroll-tasks" data-drupal-link-system-path="node/10285" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/ongoing-payroll-tasks">Ongoing payroll tasks</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Ongoing payroll tasks</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/ongoing-payroll-tasks/payroll-calculations-and-submissions-online-filers" data-drupal-link-system-path="node/10309" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/ongoing-payroll-tasks/payroll-calculations-and-submissions-online-filers">Payroll calculations and submissions: online filers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/ongoing-payroll-tasks/payroll-calculations-and-submissions-paper-filers" data-drupal-link-system-path="node/10310" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/ongoing-payroll-tasks/payroll-calculations-and-submissions-paper-filers">Payroll calculations and submissions: paper filers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/ongoing-payroll-tasks/payslips-information-employers" data-drupal-link-system-path="node/10311" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/ongoing-payroll-tasks/payslips-information-employers">Payslips: information for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/ongoing-payroll-tasks/paying-paye-hmrc" data-drupal-link-system-path="node/10312" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/ongoing-payroll-tasks/paying-paye-hmrc">Paying PAYE to HMRC</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/end-year-payroll-processes" data-drupal-link-system-path="node/10286" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/end-year-payroll-processes">End of year payroll processes</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>End of year payroll processes</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/end-year-payroll-processes/benefits-and-expenses-information-employers" data-drupal-link-system-path="node/10313" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/end-year-payroll-processes/benefits-and-expenses-information-employers">Benefits and expenses: information for employers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/employee-leaving" data-drupal-link-system-path="node/10287" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/employee-leaving">Employee leaving</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/employment-law" data-drupal-link-system-path="node/10288" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/employment-law">Employment law</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Employment law</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/employment-law/employment-law-status" data-drupal-link-system-path="node/10314" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/employment-law/employment-law-status">Employment law status</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/employment-law/employing-staff-more-detail" data-drupal-link-system-path="node/10315" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/employment-law/employing-staff-more-detail">Employing staff - in more detail</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/keeping-records-employer" data-drupal-link-system-path="node/10289" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/keeping-records-employer">Keeping records as an employer</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/dealing-paye-errors" data-drupal-link-system-path="node/10290" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/dealing-paye-errors">Dealing with PAYE errors&nbsp;</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Dealing with PAYE errors&nbsp;</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/dealing-paye-errors/getting-tax-status-wrong-information-employers" data-drupal-link-system-path="node/10316" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/dealing-paye-errors/getting-tax-status-wrong-information-employers">Getting tax status wrong: information for employers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/more-help-employers" data-drupal-link-system-path="node/10291" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/more-help-employers">More help for employers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/payments-volunteers" data-drupal-link-system-path="node/10292" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/payments-volunteers">Payments to volunteers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/job-retention-scheme" data-drupal-link-system-path="node/10293" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/job-retention-scheme">Job retention scheme</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/employers-understanding-employees-welfare-benefits" data-drupal-link-system-path="node/10294" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/employers-understanding-employees-welfare-benefits">Employers: understanding employees' welfare benefits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/employing-disabled-person" data-drupal-link-system-path="node/10295" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/employing-disabled-person">Employing a disabled person</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/employers/independent-living-paying-care" data-drupal-link-system-path="node/10296" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/independent-living-paying-care">Independent living: paying for care</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Independent living: paying for care</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/employers/independent-living-paying-care/employing-carer" data-drupal-link-system-path="node/10317" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/independent-living-paying-care/employing-carer">Employing a carer</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/independent-living-paying-care/paying-informal-carers" data-drupal-link-system-path="node/10318" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/independent-living-paying-care/paying-informal-carers">Paying informal carers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/employers/independent-living-paying-care/using-agency-find-carer" data-drupal-link-system-path="node/10319" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/employers/independent-living-paying-care/using-agency-find-carer">Using an agency to find a carer</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li style="--menu-item-border:#76B82A;--menu-item-background:#F1F8E9" class="menu-item menu-item--expanded">
          <a href="/tax-guides/pensions" data-drupal-link-system-path="node/10097" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-guides/pensions">Pensions</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Pensions</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p><span lang="EN-GB" data-uw-rm-lang="false">Tax relief on pension contributions and what happens when you take money out of pensions. Includes state pension information.</span></p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/pensions-and-tax" data-drupal-link-system-path="node/10320" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pensions-and-tax">Pensions and tax</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Pensions and tax</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/pensions/pensions-and-tax/planning-retirement-tax-checklist" data-drupal-link-system-path="node/10321" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pensions-and-tax/planning-retirement-tax-checklist">Planning for retirement: a tax checklist</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/workplace-pensions" data-drupal-link-system-path="node/10322" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/workplace-pensions">Workplace pensions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/personal-pensions" data-drupal-link-system-path="node/10323" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/personal-pensions">Personal pensions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/paying-pensions" data-drupal-link-system-path="node/10324" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions">Paying into pensions</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Paying into pensions</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/paying-pensions/tax-relief-pension-contributions" data-drupal-link-system-path="node/10328" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/tax-relief-pension-contributions">Tax relief on pension contributions</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax relief on pension contributions</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/pensions/paying-pensions/tax-relief-pension-contributions/how-tax-relief-given-pension-contributions" data-drupal-link-system-path="node/10331" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/tax-relief-pension-contributions/how-tax-relief-given-pension-contributions">How tax relief is given on pension contributions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/paying-pensions/tax-relief-pension-contributions/pension-tax-relief-problems-low-earners" data-drupal-link-system-path="node/10332" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/tax-relief-pension-contributions/pension-tax-relief-problems-low-earners">Pension tax relief: problems for low earners</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/paying-pensions/tax-relief-pension-contributions/pension-tax-relief-salary-sacrifice" data-drupal-link-system-path="node/10333" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/tax-relief-pension-contributions/pension-tax-relief-salary-sacrifice">Pension tax relief: salary sacrifice</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/paying-pensions/tax-relief-pension-contributions/pension-contributions-tax-relief-limits" data-drupal-link-system-path="node/10334" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/tax-relief-pension-contributions/pension-contributions-tax-relief-limits">Pension contributions tax relief: limits</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions" data-drupal-link-system-path="node/10329" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions">Pensions: auto-enrolment into workplace pensions</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Pensions: auto-enrolment into workplace pensions</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions/pensions-auto-enrolment-contributions" data-drupal-link-system-path="node/10335" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions/pensions-auto-enrolment-contributions">Pensions auto-enrolment: contributions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions/pensions-auto-enrolment-common-issues-low-income-workers" data-drupal-link-system-path="node/10336" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions/pensions-auto-enrolment-common-issues-low-income-workers">Pensions auto-enrolment: common issues for low-income workers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions/pensions-auto-enrolment-resolving-problems" data-drupal-link-system-path="node/10337" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/pensions-auto-enrolment-workplace-pensions/pensions-auto-enrolment-resolving-problems">Pensions auto-enrolment: resolving problems</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/paying-pensions/pension-contributions-effect-state-benefits" data-drupal-link-system-path="node/10330" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/paying-pensions/pension-contributions-effect-state-benefits">Pension contributions: effect on state benefits</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/pension-withdrawals" data-drupal-link-system-path="node/10325" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals">Pension withdrawals</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Pension withdrawals</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/pensions/pension-withdrawals/pension-withdrawals-thinking-ahead" data-drupal-link-system-path="node/10338" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals/pension-withdrawals-thinking-ahead">Pension withdrawals: thinking ahead</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/pension-withdrawals/tax-pension-income" data-drupal-link-system-path="node/10339" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals/tax-pension-income">Tax on pension income</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax on pension income</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/pensions/pension-withdrawals/tax-pension-income/what-pension-income-tax-free" data-drupal-link-system-path="node/10345" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals/tax-pension-income/what-pension-income-tax-free">What pension income is tax-free?</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/pension-withdrawals/pension-income-impact-state-benefits" data-drupal-link-system-path="node/10340" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals/pension-income-impact-state-benefits">Pension income: impact on state benefits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/pension-withdrawals/pensions-flexibility" data-drupal-link-system-path="node/10341" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals/pensions-flexibility">Pensions flexibility</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Pensions flexibility</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/pensions/pension-withdrawals/pensions-flexibility/how-tax-collected-flexible-pension-payments" data-drupal-link-system-path="node/10344" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals/pensions-flexibility/how-tax-collected-flexible-pension-payments">How tax is collected on flexible pension payments</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/pension-withdrawals/small-pensions" data-drupal-link-system-path="node/10342" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/pension-withdrawals/small-pensions">Small pensions</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/state-pension" data-drupal-link-system-path="node/10327" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/state-pension">The state pension</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>The state pension</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/pensions/state-pension/national-insurance-and-state-pension" data-drupal-link-system-path="node/10346" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/state-pension/national-insurance-and-state-pension">National Insurance and the state pension</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/pensions/state-pension/tax-state-pension" data-drupal-link-system-path="node/10347" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/state-pension/tax-state-pension">Tax on the state pension</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax on the state pension</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/pensions/state-pension/tax-state-pension/how-tax-collected-state-pension" data-drupal-link-system-path="node/10348" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/state-pension/tax-state-pension/how-tax-collected-state-pension">How tax is collected on the state pension</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/state-pension/tax-state-pension/putting-deferring-claiming-state-pension" data-drupal-link-system-path="node/10349" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/state-pension/tax-state-pension/putting-deferring-claiming-state-pension">Putting off (deferring) claiming the state pension</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/pensions/state-pension/tax-state-pension/tax-deferred-state-pension-lump-sums" data-drupal-link-system-path="node/10350" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pensions/state-pension/tax-state-pension/tax-deferred-state-pension-lump-sums">Tax on deferred state pension lump sums</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li style="--menu-item-border:#BA4818;--menu-item-background:#F8ECE7" class="menu-item menu-item--expanded">
          <a href="/tax-guides/international" data-drupal-link-system-path="node/10098" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-guides/international">International</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>International</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p><span>Explains tax residence and domicile, and UK and double taxation issues when coming to the UK or going abroad.</span></p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/international/international-matters-introduction" data-drupal-link-system-path="node/10352" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/international-matters-introduction">International matters: introduction</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>International matters: introduction</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/international/international-matters-introduction/eu-and-eea-countries" data-drupal-link-system-path="node/10360" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/international-matters-introduction/eu-and-eea-countries">EU and EEA countries</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/residence-and-domicile" data-drupal-link-system-path="node/10353" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile">Residence and domicile</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Residence and domicile</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/international/residence-and-domicile/uk-tax-residence" data-drupal-link-system-path="node/10361" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile/uk-tax-residence">UK tax residence</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>UK tax residence</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/international/residence-and-domicile/uk-tax-residence/statutory-residence-test" data-drupal-link-system-path="node/10389" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile/uk-tax-residence/statutory-residence-test">The statutory residence test</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/residence-and-domicile/uk-tax-residence/split-year-treatment" data-drupal-link-system-path="node/10390" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile/uk-tax-residence/split-year-treatment">Split year treatment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/residence-and-domicile/uk-tax-residence/visits-uk" data-drupal-link-system-path="node/10391" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile/uk-tax-residence/visits-uk">Visits to the UK</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/residence-and-domicile/uk-tax-residence/studying-uk" data-drupal-link-system-path="node/10392" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile/uk-tax-residence/studying-uk">Studying in the UK</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/residence-and-domicile/domicile" data-drupal-link-system-path="node/10362" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile/domicile">Domicile</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Domicile</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/international/residence-and-domicile/domicile/country-domicile" data-drupal-link-system-path="node/10393" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/residence-and-domicile/domicile/country-domicile">Country of domicile</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/uk-tax-uk-residents-foreign-income-and-gains" data-drupal-link-system-path="node/10363" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/uk-tax-uk-residents-foreign-income-and-gains">UK tax for UK residents on foreign income and gains</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>UK tax for UK residents on foreign income and gains</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/international/uk-tax-uk-residents-foreign-income-and-gains/arising-basis-taxation" data-drupal-link-system-path="node/10394" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/uk-tax-uk-residents-foreign-income-and-gains/arising-basis-taxation">Arising basis of taxation</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/uk-tax-uk-residents-foreign-income-and-gains/remittance-basis-taxation" data-drupal-link-system-path="node/10395" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/uk-tax-uk-residents-foreign-income-and-gains/remittance-basis-taxation">Remittance basis of taxation</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/uk-tax-uk-residents-foreign-income-and-gains/remittances-uk" data-drupal-link-system-path="node/10396" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/uk-tax-uk-residents-foreign-income-and-gains/remittances-uk">Remittances to the UK</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/uk-tax-uk-residents-foreign-income-and-gains/overseas-workday-relief" data-drupal-link-system-path="node/10398" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/uk-tax-uk-residents-foreign-income-and-gains/overseas-workday-relief">Overseas workday relief</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/uk-tax-uk-residents-foreign-income-and-gains/uk-tax-overseas-pensions" data-drupal-link-system-path="node/10399" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/uk-tax-uk-residents-foreign-income-and-gains/uk-tax-overseas-pensions">UK tax on overseas pensions</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/uk-tax-non-uk-residents-uk-income-and-gains" data-drupal-link-system-path="node/10355" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/uk-tax-non-uk-residents-uk-income-and-gains">UK tax for non-UK residents on UK income and gains</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/double-taxation" data-drupal-link-system-path="node/10356" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/double-taxation">Double taxation</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Double taxation</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/international/double-taxation/dual-tax-residence" data-drupal-link-system-path="node/10364" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/double-taxation/dual-tax-residence">Dual tax residence</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/double-taxation/cross-border-workers" data-drupal-link-system-path="node/10365" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/double-taxation/cross-border-workers">Cross-border workers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/double-taxation/working-remotely-uk-employer-while-overseas" data-drupal-link-system-path="node/10366" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/double-taxation/working-remotely-uk-employer-while-overseas">Working remotely for a UK employer while overseas</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/coming-uk" data-drupal-link-system-path="node/10357" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/coming-uk">Coming to the UK</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Coming to the UK</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/international/coming-uk/split-year-treatment-arriving-uk" data-drupal-link-system-path="node/10369" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/coming-uk/split-year-treatment-arriving-uk">Split year treatment on arriving in the UK</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/coming-uk/notifying-hmrc-when-arriving-uk" data-drupal-link-system-path="node/10370" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/coming-uk/notifying-hmrc-when-arriving-uk">Notifying HMRC when arriving in the UK</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/coming-uk/uk-tax-international-students-uk" data-drupal-link-system-path="node/10371" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/coming-uk/uk-tax-international-students-uk">UK tax for international students in the UK</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/leaving-uk" data-drupal-link-system-path="node/10358" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk">Leaving the UK</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Leaving the UK</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/international/leaving-uk/split-year-treatment-leaving-uk" data-drupal-link-system-path="node/10372" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/split-year-treatment-leaving-uk">Split year treatment on leaving the UK</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/leaving-uk/notifying-hmrc-when-leaving-uk" data-drupal-link-system-path="node/10373" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/notifying-hmrc-when-leaving-uk">Notifying HMRC when leaving the UK</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/leaving-uk/temporary-work-abroad" data-drupal-link-system-path="node/10374" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/temporary-work-abroad">Temporary work abroad</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/leaving-uk/volunteering-abroad" data-drupal-link-system-path="node/10375" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/volunteering-abroad">Volunteering abroad</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/leaving-uk/armed-forces-overseas" data-drupal-link-system-path="node/10376" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/armed-forces-overseas">Armed forces overseas</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/leaving-uk/retiring-abroad" data-drupal-link-system-path="node/10377" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/retiring-abroad">Retiring abroad</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/leaving-uk/uk-tax-refunds-people-leaving-uk-or-living-overseas" data-drupal-link-system-path="node/10378" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/uk-tax-refunds-people-leaving-uk-or-living-overseas">UK tax refunds for people leaving the UK or living overseas</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>UK tax refunds for people leaving the UK or living overseas</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/international/leaving-uk/uk-tax-refunds-people-leaving-uk-or-living-overseas/vat-refunds-when-leaving-uk" data-drupal-link-system-path="node/10379" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/uk-tax-refunds-people-leaving-uk-or-living-overseas/vat-refunds-when-leaving-uk">VAT refunds when leaving the UK</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/leaving-uk/uk-student-loan-repayments-when-going-overseas" data-drupal-link-system-path="node/10380" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/uk-student-loan-repayments-when-going-overseas">UK student loan repayments when going overseas</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/leaving-uk/studying-abroad" data-drupal-link-system-path="node/10381" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/studying-abroad">Studying abroad</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Studying abroad</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/international/leaving-uk/studying-abroad/studying-abroad-examples" data-drupal-link-system-path="node/10382" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/leaving-uk/studying-abroad/studying-abroad-examples">Studying abroad examples</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/international/nic-cross-border-situations" data-drupal-link-system-path="node/10359" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations">NIC in cross-border situations</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>NIC in cross-border situations</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/international/nic-cross-border-situations/nic-posted-workers-eea-or-switzerland" data-drupal-link-system-path="node/10383" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations/nic-posted-workers-eea-or-switzerland">NIC for posted workers from the EEA or Switzerland</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/nic-cross-border-situations/nic-posted-workers-bilateral-agreement-countries" data-drupal-link-system-path="node/10384" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations/nic-posted-workers-bilateral-agreement-countries">NIC for posted workers from bilateral agreement countries</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/nic-cross-border-situations/nic-posted-workers-other-countries" data-drupal-link-system-path="node/10385" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations/nic-posted-workers-other-countries">NIC for posted workers from other countries</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/nic-cross-border-situations/nic-if-you-work-regularly-more-one-country" data-drupal-link-system-path="node/10386" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations/nic-if-you-work-regularly-more-one-country">NIC if you work regularly in more than one country</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/nic-cross-border-situations/uk-state-pension-if-you-have-lived-abroad" data-drupal-link-system-path="node/10387" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations/uk-state-pension-if-you-have-lived-abroad">UK state pension if you have lived abroad</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/international/nic-cross-border-situations/international-self-employment-and-nic" data-drupal-link-system-path="node/10388" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations/international-self-employment-and-nic">International self-employment and NIC</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li style="--menu-item-border:#7C756D;--menu-item-background:#F2F1F0" class="menu-item menu-item--expanded">
          <a href="/tax-guides/savings-property" data-drupal-link-system-path="node/10099" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-guides/savings-property">Savings &amp; property</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Savings &amp; property</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p><span lang="EN-GB" data-uw-rm-lang="false">Tax information relating to savings and dividend income, property income, cryptoassets and capital gains.&nbsp;</span><span>&nbsp;</span></p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/savings-property/tax-savings-and-investments" data-drupal-link-system-path="node/10518" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments">Tax on savings and investments</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax on savings and investments</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/joint-income-savings" data-drupal-link-system-path="node/10523" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/joint-income-savings">Joint income from savings</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/savings-property/tax-savings-and-investments/tax-savings-income" data-drupal-link-system-path="node/10524" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/tax-savings-income">Tax on savings income</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax on savings income</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/tax-savings-income/starting-rate-savings" data-drupal-link-system-path="node/10525" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/tax-savings-income/starting-rate-savings">Starting rate for savings</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/tax-savings-income/personal-savings-allowance" data-drupal-link-system-path="node/10526" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/tax-savings-income/personal-savings-allowance">Personal savings allowance</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/individual-savings-accounts-isas" data-drupal-link-system-path="node/10527" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/individual-savings-accounts-isas">Individual savings accounts (ISAs)</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/credit-unions" data-drupal-link-system-path="node/10528" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/credit-unions">Credit unions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/tax-dividends" data-drupal-link-system-path="node/10529" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/tax-dividends">Tax on dividends</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/life-insurance-policies" data-drupal-link-system-path="node/10530" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/life-insurance-policies">Life insurance policies</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/help-save" data-drupal-link-system-path="node/10531" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/help-save">Help-to-save</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/child-trust-funds" data-drupal-link-system-path="node/10532" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/child-trust-funds">Child trust funds</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/tax-savings-and-investments/purchased-life-annuities" data-drupal-link-system-path="node/10533" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/tax-savings-and-investments/purchased-life-annuities">Purchased life annuities</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/savings-property/property-income" data-drupal-link-system-path="node/10519" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/property-income">Property income</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Property income</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/savings-property/property-income/reporting-property-income-hmrc" data-drupal-link-system-path="node/10534" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/property-income/reporting-property-income-hmrc">Reporting property income to HMRC</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/property-income/working-out-property-income" data-drupal-link-system-path="node/10535" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/property-income/working-out-property-income">Working out property income</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/property-income/joint-income-property" data-drupal-link-system-path="node/10967" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/property-income/joint-income-property">Joint income from property</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/property-income/rent-room" data-drupal-link-system-path="node/10536" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/property-income/rent-room">Rent-a-room</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/property-income/non-resident-landlord-scheme" data-drupal-link-system-path="node/10537" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/property-income/non-resident-landlord-scheme">Non-resident landlord scheme</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/council-tax-and-northern-ireland-rates" data-drupal-link-system-path="node/10520" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/council-tax-and-northern-ireland-rates">Council tax and Northern Ireland rates</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/savings-property/capital-gains-tax" data-drupal-link-system-path="node/10521" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax">Capital gains tax</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Capital gains tax</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/capital-gains-tax-gifts" data-drupal-link-system-path="node/10538" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/capital-gains-tax-gifts">Capital gains tax on gifts</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/selling-your-home" data-drupal-link-system-path="node/10539" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/selling-your-home">Selling your home</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/selling-shares-and-other-assets" data-drupal-link-system-path="node/10540" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/selling-shares-and-other-assets">Selling shares and other assets</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/capital-losses" data-drupal-link-system-path="node/10541" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/capital-losses">Capital losses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/capital-gains-tax-separation-and-divorce" data-drupal-link-system-path="node/10542" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/capital-gains-tax-separation-and-divorce">Capital gains tax on separation and divorce</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/non-residents-and-capital-gains-tax" data-drupal-link-system-path="node/10543" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/non-residents-and-capital-gains-tax">Non-residents and capital gains tax</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/capital-gains-tax-reporting" data-drupal-link-system-path="node/10544" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/capital-gains-tax-reporting">Capital gains tax reporting</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/capital-gains-tax/capital-gains-tax-record-keeping" data-drupal-link-system-path="node/10545" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/capital-gains-tax/capital-gains-tax-record-keeping">Capital gains tax record-keeping</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/savings-property/cryptoassets-and-tax" data-drupal-link-system-path="node/10522" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/savings-property/cryptoassets-and-tax">Cryptoassets and tax</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li style="--menu-item-border:#397899;--menu-item-background:#EBF1F5" class="menu-item menu-item--expanded">
          <a href="/tax-guide/benefits" data-drupal-link-system-path="node/10724" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-guide/benefits">Benefits</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Benefits</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p><span lang="EN-GB" data-uw-rm-lang="false">Benefits information including universal credit, tax credits and support with childcare costs.</span><span>&nbsp;</span></p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/universal-credit" data-drupal-link-system-path="node/10650" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit">Universal credit</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Universal credit</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/benefits/universal-credit/basic-conditions" data-drupal-link-system-path="node/10656" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/basic-conditions">Basic conditions</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/capital-and-universal-credit" data-drupal-link-system-path="node/10657" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/capital-and-universal-credit">Capital and universal credit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/making-universal-credit-claim" data-drupal-link-system-path="node/10658" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/making-universal-credit-claim">Making a universal credit claim</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/claimant-commitment" data-drupal-link-system-path="node/10659" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/claimant-commitment">Claimant commitment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/work-requirements" data-drupal-link-system-path="node/10660" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/work-requirements">Work requirements</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/calculating-universal-credit" data-drupal-link-system-path="node/10661" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/calculating-universal-credit">Calculating universal credit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/universal-credit-elements" data-drupal-link-system-path="node/10662" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/universal-credit-elements">Universal credit elements</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/income-and-universal-credit" data-drupal-link-system-path="node/10663" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/income-and-universal-credit">Income and universal credit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/universal-credit-and-employee-pay" data-drupal-link-system-path="node/10664" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/universal-credit-and-employee-pay">Universal credit and employee pay</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/universal-credit/self-employment-and-universal-credit" data-drupal-link-system-path="node/10665" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/self-employment-and-universal-credit">Self-employment and universal credit</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Self-employment and universal credit</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/benefits/universal-credit/self-employment-and-universal-credit/income-self-employment" data-drupal-link-system-path="node/10670" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/self-employment-and-universal-credit/income-self-employment">Income from self-employment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/self-employment-and-universal-credit/surplus-earnings" data-drupal-link-system-path="node/10671" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/self-employment-and-universal-credit/surplus-earnings">Surplus earnings</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/self-employment-and-universal-credit/losses" data-drupal-link-system-path="node/10672" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/self-employment-and-universal-credit/losses">Losses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/self-employment-and-universal-credit/gainful-self-employment" data-drupal-link-system-path="node/10673" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/self-employment-and-universal-credit/gainful-self-employment">Gainful self-employment</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/self-employment-and-universal-credit/minimum-income-floor" data-drupal-link-system-path="node/10674" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/self-employment-and-universal-credit/minimum-income-floor">Minimum income floor</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/limited-companies-and-universal-credit" data-drupal-link-system-path="node/10666" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/limited-companies-and-universal-credit">Limited companies and universal credit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/benefit-cap" data-drupal-link-system-path="node/10667" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/benefit-cap">Benefit cap</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/payments-universal-credit" data-drupal-link-system-path="node/10668" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/payments-universal-credit">Payments of universal credit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/universal-credit/challenging-universal-credit-decision" data-drupal-link-system-path="node/10669" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/universal-credit/challenging-universal-credit-decision">Challenging a universal credit decision</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/tax-credits" data-drupal-link-system-path="node/10651" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits">Tax credits</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax credits</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/benefits/tax-credits/working-tax-credit" data-drupal-link-system-path="node/10675" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/working-tax-credit">Working tax credit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/disability-and-tax-credits" data-drupal-link-system-path="node/10676" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/disability-and-tax-credits">Disability and tax credits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/tax-credits/child-tax-credit" data-drupal-link-system-path="node/10677" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/child-tax-credit">Child tax credit</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Child tax credit</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/benefits/tax-credits/child-tax-credit/2-child-limit" data-drupal-link-system-path="node/10692" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/child-tax-credit/2-child-limit">2 child limit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/child-tax-credit/children-aged-16-and-over" data-drupal-link-system-path="node/10693" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/child-tax-credit/children-aged-16-and-over">Children aged 16 and over</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/calculating-tax-credits" data-drupal-link-system-path="node/10678" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/calculating-tax-credits">Calculating tax credits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/backdating-tax-credits" data-drupal-link-system-path="node/10679" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/backdating-tax-credits">Backdating tax credits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/income-tax-credits" data-drupal-link-system-path="node/10680" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/income-tax-credits">Income for tax credits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/income-disregards" data-drupal-link-system-path="node/10681" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/income-disregards">Income disregards</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/tax-credits-payments" data-drupal-link-system-path="node/10682" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/tax-credits-payments">Tax credits payments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/tax-credits-renewals" data-drupal-link-system-path="node/10683" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/tax-credits-renewals">Tax credits renewals</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/changes-circumstances" data-drupal-link-system-path="node/10684" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/changes-circumstances">Changes of circumstances</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/appealing-tax-credit-decision" data-drupal-link-system-path="node/10685" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/appealing-tax-credit-decision">Appealing a tax credit decision</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/tax-credits-underpayments" data-drupal-link-system-path="node/10686" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/tax-credits-underpayments">Tax credits underpayments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/tax-credits-overpayments" data-drupal-link-system-path="node/10687" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/tax-credits-overpayments">Tax credits overpayments</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/hmrc-tax-credit-checks" data-drupal-link-system-path="node/10688" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/hmrc-tax-credit-checks">HMRC tax credit checks</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/tax-credits-complaints" data-drupal-link-system-path="node/10689" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/tax-credits-complaints">Tax credits complaints</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/tax-credits/contacting-hmrc-about-tax-credits" data-drupal-link-system-path="node/10690" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/tax-credits/contacting-hmrc-about-tax-credits">Contacting HMRC about tax credits</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/moving-universal-credit" data-drupal-link-system-path="node/10652" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit">Moving to universal credit</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Moving to universal credit</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/benefits/moving-universal-credit/existing-tax-credit-claimants" data-drupal-link-system-path="node/10695" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/existing-tax-credit-claimants">Existing tax credit claimants</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/moving-universal-credit/ending-tax-credits" data-drupal-link-system-path="node/10696" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/ending-tax-credits">Ending tax credits</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Ending tax credits</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/benefits/moving-universal-credit/ending-tax-credits/year-finalisation" data-drupal-link-system-path="node/10698" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/ending-tax-credits/year-finalisation">In-year finalisation</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/moving-universal-credit/ending-tax-credits/tax-credit-debt" data-drupal-link-system-path="node/10699" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/ending-tax-credits/tax-credit-debt">Tax credit debt</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/moving-universal-credit/managed-migration" data-drupal-link-system-path="node/10697" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/managed-migration">Managed migration</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Managed migration</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/benefits/moving-universal-credit/managed-migration/migration-timetable" data-drupal-link-system-path="node/10700" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/managed-migration/migration-timetable">Migration timetable</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/moving-universal-credit/managed-migration/migration-process" data-drupal-link-system-path="node/10701" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/managed-migration/migration-process">Migration process</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/moving-universal-credit/managed-migration/transitional-protection" data-drupal-link-system-path="node/10702" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/managed-migration/transitional-protection">Transitional protection</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/moving-universal-credit/managed-migration/calculating-transitional-element" data-drupal-link-system-path="node/10703" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/moving-universal-credit/managed-migration/calculating-transitional-element">Calculating the transitional element</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/state-benefits" data-drupal-link-system-path="node/10653" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/state-benefits">State benefits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/child-benefit" data-drupal-link-system-path="node/10654" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/child-benefit">Child benefit</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/childcare" data-drupal-link-system-path="node/10655" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare">Childcare</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Childcare</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/childcare/employer-supported-childcare" data-drupal-link-system-path="node/10704" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/employer-supported-childcare">Employer-supported childcare</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Employer-supported childcare</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/benefits/childcare/employer-supported-childcare/childcare-vouchers" data-drupal-link-system-path="node/10710" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/employer-supported-childcare/childcare-vouchers">Childcare vouchers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/employer-supported-childcare/employer-supported-childcare-benefits" data-drupal-link-system-path="node/10711" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/employer-supported-childcare/employer-supported-childcare-benefits">Employer-supported childcare: the benefits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/employer-supported-childcare/employer-supported-childcare-qualifying-childcare-costs" data-drupal-link-system-path="node/10712" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/employer-supported-childcare/employer-supported-childcare-qualifying-childcare-costs">Employer-supported childcare: qualifying childcare costs</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/employer-supported-childcare/childcare-vouchers-interactions-other-schemes" data-drupal-link-system-path="node/10713" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/employer-supported-childcare/childcare-vouchers-interactions-other-schemes">Childcare vouchers: interactions with other schemes</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/free-childcare-places" data-drupal-link-system-path="node/10705" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/free-childcare-places">Free childcare places</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/childcare/tax-credits-childcare-support" data-drupal-link-system-path="node/10706" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/tax-credits-childcare-support">Tax credits: childcare support</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Tax credits: childcare support</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/benefits/childcare/tax-credits-childcare-support/how-tax-credits-helps-childcare-costs" data-drupal-link-system-path="node/10714" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/tax-credits-childcare-support/how-tax-credits-helps-childcare-costs">How tax credits helps with childcare costs</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/tax-credits-childcare-support/working-tax-credit-who-can-claim-childcare-element" data-drupal-link-system-path="node/10715" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/tax-credits-childcare-support/working-tax-credit-who-can-claim-childcare-element">Working tax credit: who can claim the childcare element</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/tax-credits-childcare-support/working-tax-credit-how-claim-childcare-element" data-drupal-link-system-path="node/10716" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/tax-credits-childcare-support/working-tax-credit-how-claim-childcare-element">Working tax credit: how to claim the childcare element</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/tax-credits-childcare-support/qualifying-childcare-costs-tax-credits" data-drupal-link-system-path="node/10717" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/tax-credits-childcare-support/qualifying-childcare-costs-tax-credits">Qualifying childcare costs for tax credits</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/tax-credits-childcare-support/tax-credits-childcare-support-interaction-other-schemes" data-drupal-link-system-path="node/10718" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/tax-credits-childcare-support/tax-credits-childcare-support-interaction-other-schemes">Tax credits childcare support: interaction with other schemes</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/benefits/childcare/universal-credit-childcare-support" data-drupal-link-system-path="node/10707" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/universal-credit-childcare-support">Universal credit: childcare support</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-2 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Universal credit: childcare support</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-3">
                  
        <li class="menu-item">
          <a href="/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-who-can-claim" data-drupal-link-system-path="node/10719" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-who-can-claim">Universal credit childcare support: who can claim</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-how-claim" data-drupal-link-system-path="node/10720" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-how-claim">Universal credit childcare support: how to claim</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-how-much-it" data-drupal-link-system-path="node/10721" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-how-much-it">Universal credit childcare support: how much is it?</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/universal-credit-childcare-support/universal-credit-qualifying-childcare-costs" data-drupal-link-system-path="node/10722" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/universal-credit-childcare-support/universal-credit-qualifying-childcare-costs">Universal credit: qualifying childcare costs</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-interaction-other-schemes" data-drupal-link-system-path="node/10723" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/universal-credit-childcare-support/universal-credit-childcare-support-interaction-other-schemes">Universal credit childcare support: interaction with other schemes</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/tax-free-childcare" data-drupal-link-system-path="node/10708" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/tax-free-childcare">Tax-free childcare</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/benefits/childcare/online-childcare" data-drupal-link-system-path="node/10709" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/childcare/online-childcare">Online childcare</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li style="--menu-item-border:#7C756D;--menu-item-background:#F2F1F0" class="menu-item menu-item--expanded">
          <a href="/aboutus" data-drupal-link-system-path="node/10793" data-once="mobile-menu-link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/aboutus">About us</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>About us</h3>
                      
<div class="field field--name-field-description field--label-hidden">
        <div class="field__item"><p>The Low Incomes Tax Reform Group (LITRG) is an initiative of the <a href="https://www.tax.org.uk/" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.tax.org.uk/" aria-label="Chartered Institute of Taxation - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.tax.org.uk/$charteredinstituteoftaxation">Chartered Institute of Taxation</a>, which is an educational charity.</p>
</div>
  </div>

                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item menu-item--expanded">
          <a href="/about-us/who-we-are" data-drupal-link-system-path="node/10783" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/who-we-are">Who we are</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Who we are</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/about-us/who-we-are/our-staff" data-drupal-link-system-path="node/10784" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/who-we-are/our-staff">Our staff</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/about-us/who-we-are/our-volunteers" data-drupal-link-system-path="node/10785" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/who-we-are/our-volunteers">Our volunteers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/about-us/what-we-do" data-drupal-link-system-path="node/10786" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/what-we-do">What we do</a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-1 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>What we do</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-2">
                  
        <li class="menu-item">
          <a href="/about-us/what-we-do/robin-williamson-grant" data-drupal-link-system-path="node/10788" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/what-we-do/robin-williamson-grant">The Robin Williamson Grant</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/about-us/media-centre" data-drupal-link-system-path="node/10789" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/media-centre">Media centre</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/form/contact" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/form/contact">Contact us</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/register-news-and-updates" data-drupal-link-system-path="node/10727" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/register-news-and-updates">Register for updates</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/about-us/legal" data-drupal-link-system-path="node/10791" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/legal">Legal</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/about-us/privacy-notice" data-drupal-link-system-path="node/10792" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/privacy-notice">Privacy notice</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>


  </nav>
<nav role="navigation" aria-labelledby="block-headertop-2-menu" id="block-headertop-2">
            
  <h2 class="visually-hidden" id="block-headertop-2-menu">Header top</h2>
  

        
        <ul class="menu">
                        <li class="menu-item">
          <a href="/form/contact" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/form/contact">Contact us</a>
                  </li>
                      <li class="menu-item">
          <a href="/latest/2%2012%205%203%2013" data-drupal-link-system-path="latest/2 12 5 3 13" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/latest/2%2012%205%203%2013">Latest updates</a>
                  </li>
                      <li class="menu-item">
          <a href="/about-us/media-centre" data-drupal-link-system-path="node/10789" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/media-centre">Media centre</a>
                  </li>
            </ul>
    


  </nav>

  </div>

    </div>
  </div>
</header>
  <div class="region region-breadcrumb">
    <div class="container">
      <div id="block-breadcrumbs-2">
  
    
        <nav role="navigation" aria-labelledby="system-breadcrumb">
    <h2 id="system-breadcrumb" class="visually-hidden">Breadcrumb</h2>
    <ol>
          <li>
                  <a href="/" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/">Home</a>
              </li>
          <li>
                  <a href="/working/self-employment" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment">Self-employment</a>
              </li>
          <li>
                  NIC for the self-employed
              </li>
        </ol>
  </nav>

  </div>

    </div>
  </div>


<main role="main">
  <a id="main-content" tabindex="-1" aria-label="Open this option" data-uw-rm-empty-ctrl=""></a>
  
  
    <div class="main-content container active-sidebar sidebar-top-mobile">
      <div class="region region-content">
    <div data-drupal-messages-fallback="" class="hidden"></div><div id="block-mainpagecontent-2">
  
    
      
<article class="node node--type-litrg-page node--view-mode-full">
  <div class="date">
    Updated on 6 April 2024
  </div>
  
  <h1 role="heading" aria-level="2" data-uw-rm-heading="level">
<span>NIC for the self-employed</span>
</h1>
  

  <div class="tags">
        
  </div>
  
<div class="field field--name-field-introduction field--label-hidden">
        <div class="field__item"><p>If you are self-employed, you may have to pay National Insurance contributions (NIC). For more general information on NIC, visit our <a href="http://www.litrg.org.uk/tax-and-nic/national-insurance" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/tax-and-nic/national-insurance">National Insurance</a> page. If you want information on how to get a National Insurance number (NINO) or what to do if you have lost or forgotten your NINO, see our <a href="http://www.litrg.org.uk/tax-and-nic/national-insurance/national-insurance-numbers" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/tax-and-nic/national-insurance/national-insurance-numbers">National Insurance numbers</a> page.</p>
</div>
  </div>

  



<div class="media media--type-image media--view-mode-full">
        <img loading="lazy" data-srcset="/sites/default/files/styles/responsive_900w/public/2024-03/6_nic_for_the_self-employed._bleakstar.jpg?itok=TI3Y9Pbs 900w,/sites/default/files/styles/responsive_1200w/public/2024-03/6_nic_for_the_self-employed._bleakstar.jpg?itok=LGNGicKq 1200w,/sites/default/files/styles/responsive_1500w/public/2024-03/6_nic_for_the_self-employed._bleakstar.jpg?itok=9yArD_cP 1500w,/sites/default/files/styles/responsive_1800w/public/2024-03/6_nic_for_the_self-employed._bleakstar.jpg?itok=7FAKNFZZ 1800w,/sites/default/files/styles/responsive_2400w/public/2024-03/6_nic_for_the_self-employed._bleakstar.jpg?itok=gVc8sX-v 2400w,/sites/default/files/styles/responsive_3000w/public/2024-03/6_nic_for_the_self-employed._bleakstar.jpg?itok=H63oYO_U 3000w" alt="a desk with a calculator, glasses, folders, and a chalk board with the word 'SELF-EMPLOYED' written on it. " title="a desk with a calculator, glasses, folders, and a chalk board with the word 'SELF-EMPLOYED' written on it. " data-observed="1" src="/sites/default/files/styles/responsive_900w/public/2024-03/6_nic_for_the_self-employed._bleakstar.jpg?itok=TI3Y9Pbs" width="688" data-loaded="1" height="344" data-uw-rm-alt-original="a desk with a calculator, glasses, folders, and a chalk board with the word 'SELF-EMPLOYED' written on it. " data-uw-rm-alt="ALT">
    
<div class="field field--name-field-credits field--label-hidden">
        <div class="field__item">bleakstar / Shutterstock.com</div>
  </div>

</div>


  <div class="node__content">

          
      <div class="table-of-contents-component">
        <h3 id="table-of-contents-component-title" class="component-title js-toc-ignore" data-once="toc">Content on this page:</h3>
        <div id="toc-placeholder" class="clearfix"><ul><li class="toc-h2 toc-active"><a href="#1" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#1">Overview</a></li><li class="toc-h2"><a href="#2" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#2">Registering for class 2 and class 4 NIC</a></li><li class="toc-h2"><a href="#3" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#3">Class 2 NIC amounts</a></li><li class="toc-h2"><a href="#4" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#4">When class 2 NIC is payable</a></li><li class="toc-h2"><a href="#5" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#5">Class 4 NIC</a></li><li class="toc-h2"><a href="#7" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#7">Paying class 2 and class 4 NIC</a></li><li class="toc-h2"><a href="#9" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#9">Reduced rate contributions</a></li><li class="toc-h2"><a href="#10" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#10">Employed and self-employed</a></li><li class="toc-h3"><a href="#11" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#11">Class 2 NIC</a></li><li class="toc-h3"><a href="#12" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#12">Class 4 NIC</a></li><li class="toc-h2"><a href="#13" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#13">State benefits</a></li><li class="toc-h2"><a href="#14" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#14">Voluntary class 2 NIC</a></li><li class="toc-h2"><a href="#15" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#15">Maternity allowance</a></li><li class="toc-h2"><a href="#16" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#16">Contribution-based employment and support allowance</a></li><li class="toc-h2"><a href="#17" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed#17">More information</a></li></ul></div>
      </div>
    
      <div class="container layout layout--onecol">
    <div class="layout__region layout__region--content">
      <div class="block-component basic-text-component">
  
    
        
<div class="field field--name-field-body field--label-hidden">
        <div class="field__item"><h2 id="1">Overview</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">You only pay National Insurance contributions (NIC) between the ages of 16 and state retirement age. You can find out your state pension age by using the calculator on&nbsp;</span><a href="https://www.gov.uk/calculate-state-pension/y/age" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/calculate-state-pension/y/age" aria-label="GOV.UK - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/calculate-state-pension/y/age$gov.uk">GOV.UK</a><span lang="EN-US" data-uw-rm-lang="false">.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">For 2023/24, you pay two different classes of NIC if you are self-employed and earning sufficient profits: class 2 and class 4.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">From 6 April 2024, self-employed taxpayers no longer need to pay class 2 NIC. However, in certain circumstances you may wish to pay class 2 NIC voluntarily (see the heading below).</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If you are a married woman or widow and you are entitled to pay reduced rate contributions, you do not need to pay class 2 NIC – see under the heading Reduced rate contributions for more information. There are also special rules relating to&nbsp;</span><a href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim35003" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim35003" aria-label="share fishermen - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim35003$sharefishermen">share fishermen</a><span lang="EN-US" data-uw-rm-lang="false">,&nbsp;</span><a href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim34025" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim34025" aria-label="volunteer development workers - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim34025$volunteerdevelopmentworkers">volunteer development workers</a><span lang="EN-US" data-uw-rm-lang="false">, and those engaged as&nbsp;</span><a href="http://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4150" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="http://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4150" aria-label="examiners - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="http://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4150$examiners">examiners</a><span lang="EN-US" data-uw-rm-lang="false"> and exam markers, which you can read about on GOV.UK.</span></p>
<p>In rare cases, income for NIC purposes might include income from property letting (see <a href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim74250" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim74250" aria-label="GOV.UK - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim74250$gov.uk">GOV.UK</a>) or from <a href="http://www.litrg.org.uk/savings-property/cryptoassets-and-tax" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/savings-property/cryptoassets-and-tax">cryptoassets</a>.<span lang="EN-US" data-uw-rm-lang="false"></span></p>
<h2 id="2">Registering for class 2 and class 4 NIC</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">When you register with HMRC as self-employed, the registration covers both income tax and National Insurance. You can find out about registration at&nbsp;</span><a href="http://www.litrg.org.uk/working/self-employment/self-employment-registering-tax-and-nic" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/working/self-employment/self-employment-registering-tax-and-nic">Self-employment: registering for tax and NIC</a><span lang="EN-US" data-uw-rm-lang="false">.</span></p>
<p><svg class="svg-inline--fa fa-triangle-exclamation" aria-hidden="true" focusable="false" data-prefix="fas" data-icon="triangle-exclamation" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" data-fa-i2svg=""><path fill="currentColor" d="M256 32c14.2 0 27.3 7.5 34.5 19.8l216 368c7.3 12.4 7.3 27.7 .2 40.1S486.3 480 472 480H40c-14.3 0-27.6-7.7-34.7-20.1s-7-27.8 .2-40.1l216-368C228.7 39.5 241.8 32 256 32zm0 128c-13.3 0-24 10.7-24 24V296c0 13.3 10.7 24 24 24s24-10.7 24-24V184c0-13.3-10.7-24-24-24zm32 224a32 32 0 1 0 -64 0 32 32 0 1 0 64 0z"></path></svg><!-- <i class="fa-solid fa-triangle-exclamation">&nbsp;</i> Font Awesome fontawesome.com --><span lang="EN-US" data-uw-rm-lang="false">&nbsp;If you do not register your self-employment with HMRC, then any class 2 NIC payments may be rejected by HMRC, or class 2 NIC payments you are treated as having made may not be recorded. It is not sufficient to state on your tax return that you have started self-employment. Instead, you should follow HMRC’s registration process for the self-employed (or </span><a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals" aria-label="advise them separately - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals$advisethemseparately">advise them separately</a><span lang="EN-US" data-uw-rm-lang="false"> you have started self-employment), even if you are already completing self assessment tax returns for other reasons.</span></p>
<h2 id="3">Class 2 NIC amounts</h2>
<p><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">Class 2 NIC – whether paid on a mandatory or voluntary basis – are a fixed weekly amount: £3.45 per week for 2024/25 and 2023/24 (see below for more details).</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">As mentioned above, from 6 April 2024, self-employed taxpayers no longer need to pay class 2 NIC. However, in certain circumstances you may wish to pay class 2 NIC voluntarily, see our heading Voluntary Class 2 NIC, below.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">The amount of class 2 NIC due is based on the number of weeks in which you are self-employed in the tax year. A week runs from a Sunday to Saturday. If a contribution week straddles two tax years, it is treated as falling in the earlier year.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">For example, if your self-employment began on 4 February 2024 and your profits exceed the lower profits limit for that year, you should pay 9 weeks’ class 2 NIC for 2023/24, that is, 9 x £3.45 = £31.05 as there are 9 weeks between 4 February 2024 and 5 April 2024 (that contribution week ends on 6 April 2024).</span></p>
<h2 id="4">When class 2 NIC is payable</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">The rules on class 2 NIC have changed in recent years. Depending on the tax year and your </span><a href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits">profits</a><span lang="EN-US" data-uw-rm-lang="false"> for that year, class 2 NIC may:</span></p>
<ul>
<li><span lang="EN-US" data-uw-rm-lang="false"></span><span lang="EN-US" data-uw-rm-lang="false">be payable voluntarily</span></li>
<li><span lang="EN-US" data-uw-rm-lang="false"></span><span lang="EN-US" data-uw-rm-lang="false">be treated as being paid</span></li>
<li><span lang="EN-US" data-uw-rm-lang="false"></span><span lang="EN-US" data-uw-rm-lang="false">need to be paid</span></li>
</ul>
<figure class="responsive-figure-table"><table>
<tbody>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Tax year</strong></span></td>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Small profits threshold</strong></span></td>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Lower profits limit</strong></span></td>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Profits less than the small profits threshold</strong></span></td>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Profits between the small profits threshold and the lower profits limit</strong></span></td>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Profits above the lower profits limit</strong></span></td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false">2021/22</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£6,515</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£9,568</span></td>
<td rowspan="4"><span lang="EN-US" data-uw-rm-lang="false">Class 2 NIC payable voluntarily</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false">Up to and including 2021/22, class 2 NIC is due</span></td>
<td rowspan="3"><span lang="EN-US" data-uw-rm-lang="false">Up to and including 2023/24, class 2 NIC is due</span></td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false">2022/23</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£6,725</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£11,908</span></td>
<td rowspan="3"><span lang="EN-US" data-uw-rm-lang="false">From 2022/23, class 2 NIC is treated as being paid</span></td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false">2023/24</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£6,725</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£12,570</span></td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false">2024/25</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£6,725</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£12,570</span></td>
<td><span lang="EN-US" data-uw-rm-lang="false">From 2024/25, class 2 NIC is treated as being paid</span></td>
</tr>
</tbody>
</table></figure>
<p><span lang="EN-US" data-uw-rm-lang="false">If you have </span><a href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/calculating-self-employed-profits-multiple-trades#4" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/calculating-self-employed-profits-multiple-trades#4">multiple trades</a><span lang="EN-US" data-uw-rm-lang="false">, your profits are combined for the above purposes.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">Under the heading Voluntary class 2 NIC below, we explain some considerations if you are thinking of reducing your self-employment work and your profits fall below the small profits threshold.</span></p>
<h2 id="5">Class 4 NIC</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">Class 4 NIC is based on the level of your&nbsp;</span><a href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits">taxable self-employed profits</a><span lang="EN-US" data-uw-rm-lang="false">. You are only liable to pay class 4 NIC if your profits are over the lower profits limit (see the table above for the values of the lower profits threshold from 2021/22 to 2024/25).</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">The NIC is paid in profit bands as follows (figures shown for 2024/25, for earlier tax years see&nbsp;</span><a href="https://www.litrg.org.uk/tax-nic/tax-introduction/tax-and-nic-rates-and-bands#5" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/tax-introduction/tax-and-nic-rates-and-bands#5">tax and NIC rates and bands</a><span lang="EN-US" data-uw-rm-lang="false">):</span></p>
<figure class="responsive-figure-table"><table>
<tbody>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Profit band</strong></span><span lang="EN-US" data-uw-rm-lang="false"></span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false"><strong>Class 4 NIC</strong></span></p>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false"></span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">Up to £12,570 (lower profits limit)</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">nil</span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£12,570 up to £50,270</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">6%</span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">Over £50,270 (upper profits limit)</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">2%</span></p>
</td>
</tr>
</tbody>
</table></figure>
</div>
  </div>

  </div>
<div class="block-component disclaimer-text-component hide-icon">
  
    
      
<div class="field field--name-body field--label-hidden" style="min-height: 0px;">
        <div class="field__item"><h4 data-uw-rm-heading="level" role="heading" aria-level="3">Example – class 4 NIC calculation (lower earner)</h4>
<p><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">Frank has profits of £13,000 for the tax year 2024/25. His class 4 NIC liability is calculated as follows:</span></p>
<figure class="responsive-figure-table"><table>
<tbody>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false"></span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false"><strong>£</strong></span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">First £12,570 @ 0%</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">nil</span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">On next £430 (£13,000 - £12,570) @ 6%</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">25.80</span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Total due</strong></span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false"><strong>25.80</strong></span></p>
</td>
</tr>
</tbody>
</table></figure>
</div>
  </div>

  </div>
<div class="block-component disclaimer-text-component hide-icon">
  
    
      
<div class="field field--name-body field--label-hidden" style="min-height: 0px;">
        <div class="field__item"><h4>Example – class 4 NIC calculation (higher earner)</h4>
<p><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">Henriette has profits of £55,000 for the tax year 2024/25. Her class 4 NIC liability is calculated as follows:</span></p>
<figure class="responsive-figure-table"><table>
<tbody>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false"></span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false"><strong>£</strong></span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">First £12,570 @ 0%</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">nil</span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">Next £37,700 (£50,270 - £12,570) @ 6%</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">2,262.00</span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">£4,730 (£55,000 - £50,270) @ 2%</span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false">94.60</span></p>
</td>
</tr>
<tr>
<td><span lang="EN-US" data-uw-rm-lang="false"><strong>Total due</strong></span></td>
<td>
<p class="text-align-right"><span lang="EN-US" data-uw-rm-lang="false"><strong>2,356.60</strong></span></p>
</td>
</tr>
</tbody>
</table></figure>
</div>
  </div>

  </div>
<div class="block-component disclaimer-text-component hide-icon">
  
    
      
<div class="field field--name-body field--label-hidden" style="min-height: 0px;">
        <div class="field__item"><h4><span lang="EN-US" data-uw-rm-lang="false">Example – profits between small profits threshold and lower profits limit in in 2023/24</span></h4>
<p><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">Ryan has self-employment profits of £11,000 in the 2023/24 tax year. As his profits are between the small profits threshold and the lower profits limit, he will be treated as having paid class 2 NIC for his NIC record but will not actually pay any class 2 NIC. Ryan will not have to pay class 4 NIC either as his profits are below the lower profits limit.</span></p>
</div>
  </div>

  </div>
<div class="block-component basic-text-component">
  
    
        
<div class="field field--name-field-body field--label-hidden">
        <div class="field__item"><h2 id="7">Paying class 2 and class 4 NIC</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">Class 2 NIC and class 4 NIC are calculated and paid along with&nbsp;</span><a href="http://www.litrg.org.uk/working/self-employment/paying-tax-self-employed-profits-and-making-payments-account" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/working/self-employment/paying-tax-self-employed-profits-and-making-payments-account">income tax</a><span lang="EN-US" data-uw-rm-lang="false"> due, through the self assessment system. If you make&nbsp;</span><a href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment/self-assessment-tax-payments#2" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment/self-assessment-tax-payments#2">payments on account</a><span lang="EN-US" data-uw-rm-lang="false">, then your class 4 NIC will be included when calculating the instalments. If you do not pay your tax through payments on account, then the class 4 NIC will usually be due on 31 January following the end of the tax year to which it relates. Class 2 NIC is usually paid as part of the payment due on 31 January following the end of tax year, regardless of whether you make payments on account.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If you have to rely on class 2 NIC for entitlement of certain benefits, for example maternity allowance, and you are not treated as having already paid class 2 NIC (see the above heading When class 2 NIC is payable), you may need to pay your class 2 NIC before the self assessment deadline. We explain why under the heading Maternity allowance below.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If you are treated as having paid class 2 NIC (see the above heading When class 2 NIC is payable) then you should ensure your tax return is filed before the self assessment deadline, so that your NIC record can be updated in time for any contributory benefits which rely on that deemed payment.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If you prefer, you can make regular payments of class 2 NIC throughout the tax year, rather than a lump sum payment. This is called a&nbsp;</span><a href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment/self-assessment-tax-payments#7" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/how-tax-collected/self-assessment/self-assessment-tax-payments#7">budget payment plan</a><span lang="EN-US" data-uw-rm-lang="false">.</span></p>
<h2 id="9">Reduced rate contributions</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">Married women could apply for a reduced rate of contributions before 1977. A subsequent annulment of marriage, or divorce, immediately stops entitlement to paying reduced contributions. If you are not sure whether or not you are entitled to pay at the reduced rate you can enquire on HMRC’s&nbsp;</span><a href="https://www.gov.uk/government/publications/national-insurance-married-womans-reduced-rate-contributions-cf9" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/government/publications/national-insurance-married-womans-reduced-rate-contributions-cf9" aria-label="form CF9 - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/government/publications/national-insurance-married-womans-reduced-rate-contributions-cf9$formcf9">form CF9</a><span lang="EN-US" data-uw-rm-lang="false"> (married women) or&nbsp;</span><a href="https://www.gov.uk/government/publications/national-insurance-widows-reduced-rate-contributions-cf9a" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/government/publications/national-insurance-widows-reduced-rate-contributions-cf9a" aria-label="form CF9A - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/government/publications/national-insurance-widows-reduced-rate-contributions-cf9a$formcf9a">form CF9A</a><span lang="EN-US" data-uw-rm-lang="false"> (widows) to find out. The same forms are used to give up your right to pay reduced rate contributions.</span></p>
<h2 id="10">Employed and self-employed</h2>
<h3 id="11">Class 2 NIC</h3>
<p><a data-uw-rm-kbnav="anohref" tabindex="0">Usually, you will still need to pay class 2 NIC if you are employed and self-employed.</a></p>
<p><span lang="EN-US" data-uw-rm-lang="false">But if you pay a maximum amount of class 1 NIC on your employment income, you may not need to pay any more contributions. Your class 2 NIC liability is automatically calculated as part of the self assessment process, provided that you either file online or your paper tax return is submitted by the due date (normally 31 October, following the end of the tax year). If you are due to pay any class 2 NIC, it is included with the tax you are due to pay on 31 January following the end of the tax year to which it relates.</span></p>
<h3 id="12">Class 4 NIC</h3>
<p><span lang="EN-US" data-uw-rm-lang="false">Usually, you will still need to pay class 4 NIC if you are employed and self-employed.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false" data-uw-rm-sr="">But if you pay a maximum amount of annual NIC by way of class 1 and/or class 2 contributions, you may not need to pay the full amount of class 4 NIC. If this is the case, then you will have to pay 2% class 4 NIC on all profits above the level of £12,570 (for 2024/25). Your class 4 NIC liability will be automatically calculated, provided that you either file online or your paper tax return is submitted by the due date (normally 31 October, following the end of the tax year), as part of the self assessment process.</span></p>
<h2 id="13">State benefits</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">You can find details of the benefits to which class 2 gives entitlement on our&nbsp;</span><a href="https://www.litrg.org.uk/tax-nic/national-insurance#8" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance#8">National Insurance</a><span lang="EN-US" data-uw-rm-lang="false"> page.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">Class 4 NIC do not count towards any state benefits.</span></p>
<h2 id="14">Voluntary class 2 NIC</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">You might choose to pay class 2 NIC even if:</span></p>
<ul>
<li><span lang="EN-US" data-uw-rm-lang="false"></span><span lang="EN-US" data-uw-rm-lang="false">your earnings are below the small profits threshold (as explained under the heading When class 2 NIC is payable above), or</span></li>
<li><span lang="EN-US" data-uw-rm-lang="false"></span><span lang="EN-US" data-uw-rm-lang="false">you are exempt from paying class 2 because you are entitled to reduced rate contributions<strong>&nbsp;</strong>(as discussed under the heading Reduced rate contributions above).</span></li>
</ul>
<p><span lang="EN-US" data-uw-rm-lang="false">This is because you may want to protect your eligibility to certain&nbsp;</span><a href="https://www.litrg.org.uk/benefits/state-benefits" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/benefits/state-benefits">state benefits</a><span lang="EN-US" data-uw-rm-lang="false">. Eligibility for some state benefits relies on you having paid a certain amount of class 2 NIC within a defined time. The two benefits most likely to be affected are maternity allowance and in some specific circumstances, contributions-based employment and support allowance (ESA). See the headings below on Maternity allowance and Contributions-based employment and support allowance for more information.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If this is the case, you should&nbsp;</span><a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals" aria-label="contact HMRC - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals$contacthmrc">contact HMRC</a><span lang="EN-US" data-uw-rm-lang="false"> and make arrangements to pay the class 2 NIC before the self assessment deadline.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">The&nbsp;</span><a href="http://www.litrg.org.uk/pensions/state-pension" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/pensions/state-pension">state pension</a><span lang="EN-US" data-uw-rm-lang="false"> also depends on you having paid or been credited with sufficient NIC over your working life.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If you usually make self-employed profits above the small profits threshold but are considering reducing your working hours then you should consider whether&nbsp;</span>you already have enough qualifying years for National Insurance for the state pension, by <a href="https://www.litrg.org.uk/tax-nic/national-insurance#11" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance#11">checking your National Insurance record</a>. If you do not have the required 35 qualifying years for a full state pension, then you should consider whether the reduced level of your self-employment profits will still mean you are paying (or deemed to be paying) National Insurance.</p>
<p>Alternatively, if you are in a position where you might qualify for a <a href="http://www.litrg.org.uk/tax-and-nic/national-insurance/national-insurance-credits" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/tax-and-nic/national-insurance/national-insurance-credits">National Insurance credit</a>, then you still may continue to obtain qualifying years for National Insurance purposes.</p>
<p>If neither of the above apply, you could consider making voluntary contributions for the year. However, before doing so, it is always recommended that you contact the&nbsp;<a href="https://www.gov.uk/future-pension-centre" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/future-pension-centre" aria-label="Future Pension Centre - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/future-pension-centre$futurepensioncentre">Future Pension Centre</a>&nbsp;for further information.</p>
</div>
  </div>

  </div>
<div class="block-component disclaimer-text-component hide-icon">
  
    
      
<div class="field field--name-body field--label-hidden" style="min-height: 0px;">
        <div class="field__item"><h4 data-uw-rm-heading="level" role="heading" aria-level="3">Example – class 2 NIC and NIC credits</h4>
<p data-uw-rm-sr="">George is a self-employed car mechanic working four days a week. His profit is usually around £15,000 per year and, as a result, he will be treated as having paid class 2 National Insurance for the 2024/25 tax year.</p>
<p>He has recently checked his state pension forecast and sees that he has 31 years of qualifying years for National Insurance.</p>
<p data-uw-rm-sr="">George’s adult daughter, Mia, has a three-year-old child and she would like to be able to return to work full-time. George would like to reduce his working hours to help Mia with childcare. George decides that from April 2024, he will only work a day or so a week and, as a result, he expects his income from self-employment to be around £5,000 per year. This is below the self-employment small profits threshold, which means George will not be required to pay class 2 National Insurance, nor will he be treated as having paid class 2 National Insurance.</p>
<p>Mia receives child benefit payments which come with a National Insurance credit attached to them, which she will no longer need after returning to work. George and Mia therefore decide to jointly apply for <a href="http://www.litrg.org.uk/tax-and-nic/national-insurance/national-insurance-credits/adult-specified-childcare-credits" data-uw-rm-brl="PR" data-uw-original-href="http://www.litrg.org.uk/tax-and-nic/national-insurance/national-insurance-credits/adult-specified-childcare-credits">specified adult childcare credits</a> to be applied to George. As George is entitled to this special type of National Insurance credit, he will have a qualifying year (for each tax year that he continues to help with childcare while Mia is working) and does not need to pay voluntary class 2 contributions to maintain his state pension entitlement.</p>
</div>
  </div>

  </div>
<div class="block-component basic-text-component">
  
    
        
<div class="field field--name-field-body field--label-hidden">
        <div class="field__item"><h2 id="15">Maternity allowance</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">Entitlement to maternity allowance is based on NIC paid in the 66 weeks before the baby is due. This period is known as the test period.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If you are self-employed then there are different amounts of maternity allowance depending on the number of weeks you have paid class 2 NIC. These are explained on&nbsp;</span><a href="https://www.gov.uk/maternity-allowance/what-youll-get" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/maternity-allowance/what-youll-get" aria-label="GOV.UK - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/maternity-allowance/what-youll-get$gov.uk">GOV.UK</a><span lang="EN-US" data-uw-rm-lang="false">.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">For example, if your baby was due in August 2024, then you would have had to pay sufficient contributions in the 66 weeks leading up to that date – broadly from May 2023 to August 2024. Payment of your class 2 NIC for the tax year 2023/24 is not due until 31 January 2025, so these contributions would not have been paid at the time you make a claim for maternity allowance. Although the class 2 contributions are not due until 31 January 2025, you can choose to pay them early.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">Paying early contributions may mean you will have paid enough to receive standard rate of maternity allowance. You can&nbsp;</span><a href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals" aria-label="contact HMRC - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-insurance-enquiries-for-employees-and-individuals$contacthmrc">contact HMRC&nbsp;</a><span lang="EN-US" data-uw-rm-lang="false">for help with this.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">If you have not paid your contributions early or have not paid enough, when you make the claim for maternity allowance, you should be given the opportunity to make a lump sum payment of class 2 contributions to enable you to claim the standard rate maternity allowance if appropriate – HMRC will work out how many weeks contributions need to be paid and then issue a bill for this amount.</span></p>
<h2 id="16">Contribution-based employment and support allowance</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">Contribution-based employment and support allowance (ESA) is paid to people who are unable to work due to illness. Usually, to be paid ESA in the current benefit year (which runs from January to December) you must have paid the following National Insurance contributions:</span></p>
<ul>
<li><span lang="EN-US" data-uw-rm-lang="false"></span><span lang="EN-US" data-uw-rm-lang="false">in one of the previous two complete tax years before the benefits year, you must have paid 26 weekly contributions, <strong>and</strong></span></li>
<li><span lang="EN-US" data-uw-rm-lang="false"></span><span lang="EN-US" data-uw-rm-lang="false">in both of those two previous complete tax years, you must have paid or been credited with 50 weekly contributions.</span></li>
</ul>
<p><span lang="EN-US" data-uw-rm-lang="false">For example, to claim ESA in December 2024, you must have paid at least 26 weekly contributions in either of the two tax years 2021/22 and 2022/23. In addition, you must have paid or been credited with 50 weekly contributions for both of those tax years.</span></p>
<p><span lang="EN-US" data-uw-rm-lang="false">You should note that there are some exceptions to the above contributions conditions for ESA, there is more information on the conditions to claim ESA from&nbsp;</span><a href="https://www.entitledto.co.uk/help/employment-and-support-allowance-contribution-based" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.entitledto.co.uk/help/employment-and-support-allowance-contribution-based" aria-label="entitledto - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.entitledto.co.uk/help/employment-and-support-allowance-contribution-based$entitledto">entitledto</a><span lang="EN-US" data-uw-rm-lang="false">.</span></p>
<h2 id="17">More information</h2>
<p><span lang="EN-US" data-uw-rm-lang="false">You can find more information on&nbsp;</span><a href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim20000co" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim20000co" aria-label="class 2 National Insurance - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim20000co$class2nationalinsurance">class 2 National Insurance</a><span lang="EN-US" data-uw-rm-lang="false"> and&nbsp;</span><a href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim24000co" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim24000co" aria-label="class 4 National Insurance - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim24000co$class4nationalinsurance">class 4 National Insurance</a><span lang="EN-US" data-uw-rm-lang="false"> in the National Insurance Manual produced by HMRC.</span></p>
</div>
  </div>

  </div>

    </div>
  </div>


    

    <div class="social-sharing-buttons-wrapper js-toc-ignore">
      <div>
  
      <h2 class="js-toc-ignore">Share this page</h2>
    
      

<div style="display: none"><link rel="preload" href="/modules/contrib/better_social_sharing_buttons/assets/dist/sprites/social-icons--no-color.svg" as="image" type="image/svg+xml" crossorigin="anonymous"></div>

<div class="social-sharing-buttons">
                <a href="https://www.facebook.com/sharer/sharer.php?u=https://www.litrg.org.uk/working/self-employment/nic-self-employed&amp;title=NIC%20for%20the%20self-employed" target="_blank" title="Share to Facebook (opens in a new window)" aria-label="Share to Facebook - open in a new tab" class="social-sharing-buttons__button share-facebook" rel="noopener noreferrer" data-uw-rm-brl="PR" data-uw-original-href="https://www.facebook.com/sharer/sharer.php?u=https://www.litrg.org.uk/working/self-employment/nic-self-employed&amp;title=NIC%20for%20the%20self-employed" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.facebook.com/sharer/sharer.php?u=https://www.litrg.org.uk/working/self-employment/nic-self-employed&amp;title=nic%20for%20the%20self-employed$sharetofacebook">
            <svg width="20px" height="20px" style="border-radius:3px;">
                <use href="/modules/contrib/better_social_sharing_buttons/assets/dist/sprites/social-icons--no-color.svg#facebook"></use>
            </svg>
        </a>
    
                <a href="https://twitter.com/intent/tweet?text=NIC%20for%20the%20self-employed+https://www.litrg.org.uk/working/self-employment/nic-self-employed" target="_blank" title="Share to X (opens in a new window)" aria-label="Share to X - open in a new tab" class="social-sharing-buttons__button share-x" rel="noopener noreferrer" data-uw-rm-brl="PR" data-uw-original-href="https://twitter.com/intent/tweet?text=NIC%20for%20the%20self-employed+https://www.litrg.org.uk/working/self-employment/nic-self-employed" data-uw-rm-ext-link="" uw-rm-external-link-id="https://twitter.com/intent/tweet?text=nic%20for%20the%20self-employed+https://www.litrg.org.uk/working/self-employment/nic-self-employed$sharetox">
            <svg width="20px" height="20px" style="border-radius:3px;">
                <use href="/modules/contrib/better_social_sharing_buttons/assets/dist/sprites/social-icons--no-color.svg#x"></use>
            </svg>
        </a>
    
        
        
        
                <a href="https://www.linkedin.com/sharing/share-offsite/?url=https://www.litrg.org.uk/working/self-employment/nic-self-employed" target="_blank" title="Share to Linkedin (opens in a new window)" aria-label="Share to Linkedin - open in a new tab" class="social-sharing-buttons__button share-linkedin" rel="noopener noreferrer" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.linkedin.com/sharing/share-offsite/?url=https://www.litrg.org.uk/working/self-employment/nic-self-employed$sharetolinkedin">
            <svg width="20px" height="20px" style="border-radius:3px;">
                <use href="/modules/contrib/better_social_sharing_buttons/assets/dist/sprites/social-icons--no-color.svg#linkedin"></use>
            </svg>
        </a>
    
        
        
        
        
                <a href="mailto:?subject=NIC%20for%20the%20self-employed&amp;body=https://www.litrg.org.uk/working/self-employment/nic-self-employed" title="Share to Email" aria-label="Share to Email" class="social-sharing-buttons__button share-email" target="_blank" rel="noopener">
            <svg width="20px" height="20px" style="border-radius:3px;">
                <use href="/modules/contrib/better_social_sharing_buttons/assets/dist/sprites/social-icons--no-color.svg#email"></use>
            </svg>
        </a>
    
                
        <a class="btnCopy social-sharing-buttons__button share-copy" data-uw-rm-kbnav="anohref" tabindex="0">
            <svg width="20px" height="20px" style="border-radius:3px;">
                <use href="/modules/contrib/better_social_sharing_buttons/assets/dist/sprites/social-icons--no-color.svg#copy"></use>
            </svg>
            <div class="social-sharing-buttons__popup">Copied to clipboard</div>
        </a>
    
                      <a href="javascript:window.print()" rel="" class="bssb-printlink" aria-label="Open this option" data-uw-rm-empty-ctrl="">
      <svg width="20px" height="20px" style="border-radius:3px;">
        <use href="/modules/contrib/better_social_sharing_buttons/assets/dist/sprites/social-icons--no-color.svg#print"></use>
      </svg>
    </a>
  </div>

  </div>

    </div>
  </div>
</article>
<div class="comments">
  <section>
  
  

  
</section>

</div>

  </div>

  </div>

      <div class="region region-sidebar">
    <nav role="navigation" aria-labelledby="block-main-navigation-sidebar-menu" id="block-main-navigation-sidebar">
            
  <h2 class="visually-hidden" id="block-main-navigation-sidebar-menu"><a href="/working/self-employment" class="menu-item--active-trail" data-drupal-link-system-path="node/10239" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment">Self-employment</a></h2>
  

        


<div class="in-this-section">
      <div class="parent"><span class="arrow"></span><a href="/working/self-employment" class="parent_link" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment">Self-employment</a></div>
    <h4 class="active" data-once="sidebar-in-section" data-uw-rm-heading="level" role="heading" aria-level="3">In this section <span class="arrow"></span></h4>
    <ul data-region="sidebar" style="--menu-item-bg:#F0E7EC" class="menu menu-level-0">
                  
        <li class="menu-item">
          <a href="/working/self-employment/self-employment-guide" data-drupal-link-system-path="node/10240" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/self-employment-guide">Self-employment: a guide</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/self-employment-registering-tax-and-nic" data-drupal-link-system-path="node/10241" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/self-employment-registering-tax-and-nic">Self-employment: registering for tax and NIC</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/business-record-keeping" data-drupal-link-system-path="node/10243" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/business-record-keeping">Business record keeping</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/self-employment/calculating-self-employed-profits" data-drupal-link-system-path="node/10244" data-once="sidebar-menu-expanded" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits">Calculating self-employed profits<span class="arrow" data-once="sidebar-menu-link"></span></a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Calculating self-employed profits</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/calculating-self-employed-profits-multiple-trades" data-drupal-link-system-path="node/10245" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/calculating-self-employed-profits-multiple-trades">Calculating self-employed profits: multiple trades</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/accounts-accruals-basis" data-drupal-link-system-path="node/10246" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/accounts-accruals-basis">Accounts: accruals basis</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/accounts-cash-basis" data-drupal-link-system-path="node/10247" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/accounts-cash-basis">Accounts: cash basis</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/trading-income-basis-period-reform" data-drupal-link-system-path="node/10249" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/trading-income-basis-period-reform">Trading income: basis period reform</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/business-expenses-allowable-tax" data-drupal-link-system-path="node/10250" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/business-expenses-allowable-tax">Business expenses: allowable for tax</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/pre-trading-expenses" data-drupal-link-system-path="node/10251" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/pre-trading-expenses">Pre-trading expenses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/business-expenses-capital-and-capital-allowances" data-drupal-link-system-path="node/10252" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/business-expenses-capital-and-capital-allowances">Business expenses: capital and capital allowances</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/trading-losses" data-drupal-link-system-path="node/10253" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/trading-losses">Trading losses</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/self-employment-income-support-scheme-seiss" data-drupal-link-system-path="node/10254" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/self-employment-income-support-scheme-seiss">Self-employment Income Support Scheme (SEISS)</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/calculating-self-employed-profits/self-employment-stopping-your-business" data-drupal-link-system-path="node/10255" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/calculating-self-employed-profits/self-employment-stopping-your-business">Self-employment: stopping your business</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/trading-allowance" data-drupal-link-system-path="node/10256" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/trading-allowance">Trading allowance</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--active-trail">
          <a href="/working/self-employment/nic-self-employed" data-drupal-link-system-path="node/10257" class="is-active active" aria-current="page" data-once="in-section-expanded" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/nic-self-employed">NIC for the self-employed</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/paying-tax-self-employed-profits-and-making-payments-account" data-drupal-link-system-path="node/10258" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/paying-tax-self-employed-profits-and-making-payments-account">Paying tax on self-employed profits and making payments on account</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/tax-checks-taxi-private-hire-and-scrap-metal-licences" data-drupal-link-system-path="node/10259" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/tax-checks-taxi-private-hire-and-scrap-metal-licences">Tax checks for taxi, private hire and scrap metal licences</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/construction-industry-scheme-cis" data-drupal-link-system-path="node/10260" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/construction-industry-scheme-cis">Construction industry scheme (CIS)</a>
                                
  
  


                  </li>
                      
        <li class="menu-item menu-item--expanded">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers" data-drupal-link-system-path="node/10261" data-once="sidebar-menu-expanded" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers">Foster carers and shared lives carers<span class="arrow" data-once="sidebar-menu-link"></span></a>
                                
  
      <div class="menu_link_content menu-link-contentmain view-mode-default menu-dropdown menu-dropdown-0 menu-type-default">
      <div class="container">
        <span class="close"><svg xmlns="http://www.w3.org/2000/svg" width="12" height="12" viewBox="0 0 12 12">
  <path id="Icon_ionic-md-close" data-name="Icon ionic-md-close" d="M19.523,8.723l-1.2-1.2-4.8,4.8-4.8-4.8-1.2,1.2,4.8,4.8-4.8,4.8,1.2,1.2,4.8-4.8,4.8,4.8,1.2-1.2-4.8-4.8Z" transform="translate(-7.523 -7.523)" fill="currentColor"></path>
</svg>
</span>
        <div class="info">
          <h3>Foster carers and shared lives carers</h3>
                      
                  </div>
                  <div class="submenu-wrapper">
            
  <ul class="menu menu-level-1">
                  
        <li class="menu-item">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief" data-drupal-link-system-path="node/10262" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief">Qualifying care relief</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-foster-carers" data-drupal-link-system-path="node/10263" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-foster-carers">Qualifying care relief for foster carers</a>
                                
  
  


                  </li>
                      
        <li class="menu-item">
          <a href="/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-shared-lives-carers" data-drupal-link-system-path="node/10264" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/working/self-employment/foster-carers-and-shared-lives-carers/qualifying-care-relief-shared-lives-carers">Qualifying care relief for shared lives carers</a>
                                
  
  


                  </li>
          </ul>



          </div>
              </div>
    </div>
  


                  </li>
          </ul>

</div>

  </nav>

  </div>

  </div>
  </main>

  <div class="content-bottom">
    <div class="container">
        <div class="region region-content-bottom">
    <div class="views-element-container" id="block-related-to-this-related-block">
  
      <h2>You might also like...</h2>
    
      <div><div class="view view-related-to-this view-id-related_to_this view-display-id-related_block js-view-dom-id-b09b0b1952955c0c9543c6741ba6bc47c63bdf77ed395088de8201052b1c9e6a">
  
    
      
      <div class="view-content">
          <div class="views-row"><div class="views-field views-field-field-related"><div class="field-content"><ol><li>
<article class="node node--type-litrg-page node--view-mode-teaser">

  
<div class="field field--name-field-image field--label-hidden">
        <div class="field__item">



<div class="img img--4-3 media media--type-image media--view-mode-aspect-4-3">
        <img loading="lazy" data-srcset="/sites/default/files/styles/responsive_4_3_900w/public/2024-02/getting_help_with_tax._adragan.jpg?h=3ae90e9c&amp;itok=dDaH20QJ 900w,/sites/default/files/styles/responsive_4_3_1200w/public/2024-02/getting_help_with_tax._adragan.jpg?h=3ae90e9c&amp;itok=V4nKHHZ0 1200w,/sites/default/files/styles/responsive_4_3_1500w/public/2024-02/getting_help_with_tax._adragan.jpg?h=3ae90e9c&amp;itok=-qOhgXWY 1500w,/sites/default/files/styles/responsive_4_3_1800w/public/2024-02/getting_help_with_tax._adragan.jpg?h=3ae90e9c&amp;itok=Tmk8wEAE 1800w,/sites/default/files/styles/responsive_4_3_2100w/public/2024-02/getting_help_with_tax._adragan.jpg?h=e2bcc475&amp;itok=5dHSlkh6 2100w,/sites/default/files/styles/responsive_4_3_2400w/public/2024-02/getting_help_with_tax._adragan.jpg?h=3ae90e9c&amp;itok=yb1hSZi4 2400w,/sites/default/files/styles/responsive_4_3_2700w/public/2024-02/getting_help_with_tax._adragan.jpg?h=e2bcc475&amp;itok=iy2swbei 2700w,/sites/default/files/styles/responsive_4_3_3000w/public/2024-02/getting_help_with_tax._adragan.jpg?h=3ae90e9c&amp;itok=QoU7Db6e 3000w" alt="" title="a calculator and a silver pen, the calculator showing the words 'TAX HELP' " data-observed="1" role="presentation" data-uw-rm-alt="SRC">
    
</div>
</div>
  </div>


  <div class="node__content">
        <div class="date">
      Updated on 6 April 2024
    </div>

    
    <h2>
<span>Getting help with tax</span>
</h2>
    

    <div class="body-summary">
                    We are not able to provide an advice service about tax or tax credit issues. However, there are various sources of support, which you can find out ...
                </div>
    <div class="read-more-wrapper">
      <a href="/tax-nic/getting-help-tax" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax">Read more</a>
    </div>
  </div>


</article>
</li><li>
<article class="node node--type-litrg-page node--view-mode-teaser">

  
<div class="field field--name-field-image field--label-hidden">
        <div class="field__item">



<div class="img img--4-3 media media--type-image media--view-mode-aspect-4-3">
        <img loading="lazy" data-srcset="/sites/default/files/styles/responsive_4_3_900w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=0c9c9729&amp;itok=l79w3A9d 900w,/sites/default/files/styles/responsive_4_3_1200w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=0c9c9729&amp;itok=PDg_fwZf 1200w,/sites/default/files/styles/responsive_4_3_1500w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=0c9c9729&amp;itok=k85S2tqd 1500w,/sites/default/files/styles/responsive_4_3_1800w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=0c9c9729&amp;itok=QdGh5_8v 1800w,/sites/default/files/styles/responsive_4_3_2100w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=e2bcc475&amp;itok=mT5znZrP 2100w,/sites/default/files/styles/responsive_4_3_2400w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=0c9c9729&amp;itok=6yLLIOGJ 2400w,/sites/default/files/styles/responsive_4_3_2700w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=e2bcc475&amp;itok=bMKkbM4c 2700w,/sites/default/files/styles/responsive_4_3_3000w/public/2024-05/international_self-employment_and_nic._song_about_summer.jpg?h=0c9c9729&amp;itok=BG280DjD 3000w" alt="" title="a wooden desk and seat set up looking over the sea abroad, on the desk sits a laptop." data-observed="1" role="presentation" data-uw-rm-alt="SRC">
    
</div>
</div>
  </div>


  <div class="node__content">
        <div class="date">
      Updated on 6 April 2024
    </div>

    
    <h2>
<span>International self-employment and NIC</span>
</h2>
    

    <div class="body-summary">
                    If you are self-employed and you are carrying out work in another country from where you normally work, you need to consider whether you might be ...
                </div>
    <div class="read-more-wrapper">
      <a href="/international/nic-cross-border-situations/international-self-employment-and-nic" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/international/nic-cross-border-situations/international-self-employment-and-nic">Read more</a>
    </div>
  </div>


</article>
</li><li>
<article class="node node--type-litrg-page node--view-mode-teaser">

  
<div class="field field--name-field-image field--label-hidden">
        <div class="field__item">



<div class="img img--4-3 media media--type-image media--view-mode-aspect-4-3">
        <img loading="lazy" data-srcset="/sites/default/files/styles/responsive_4_3_900w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=NGnFY_tp 900w,/sites/default/files/styles/responsive_4_3_1200w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=VEkic0gn 1200w,/sites/default/files/styles/responsive_4_3_1500w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=A6Wh7RQs 1500w,/sites/default/files/styles/responsive_4_3_1800w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=UrRoIFkI 1800w,/sites/default/files/styles/responsive_4_3_2100w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=Q4Pz9ood 2100w,/sites/default/files/styles/responsive_4_3_2400w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=4bqFdCCW 2400w,/sites/default/files/styles/responsive_4_3_2700w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=d2Ff8618 2700w,/sites/default/files/styles/responsive_4_3_3000w/public/2024-03/5_national_insurance_after_retirement._canva.com_.png?h=e2bcc475&amp;itok=hH_nYcZo 3000w" alt="" title="A wire with 2 wooden pegs holding a white sign with back text that reads 'NATIONAL INSURANCE' there is a black background with a singular circle of light to the left of the sign. " data-observed="1" role="presentation" data-uw-rm-alt="SRC">
    
</div>
</div>
  </div>


  <div class="node__content">
        <div class="date">
      Updated on 6 April 2024
    </div>

    
    <h2>
<span>National Insurance after retirement</span>
</h2>
    

    <div class="body-summary">
                    You pay National Insurance contributions (NIC) to build up your entitlement to certain state benefits, including the state pension. We look at what ...
                </div>
    <div class="read-more-wrapper">
      <a href="/tax-nic/national-insurance/national-insurance-after-retirement" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/national-insurance/national-insurance-after-retirement">Read more</a>
    </div>
  </div>


</article>
</li></ol></div></div></div>

    </div>
  
          </div>
</div>

  </div>

  </div>

    </div>
  </div>

  <footer role="contentinfo" class="footer">
    <div class="container">
      <div class="footer-upper">
        <div class="site-branding">
          <img src="/themes/custom/ndp/logo-white.svg" class="logo" data-uw-rm-alt-original="" role="presentation" alt="" data-uw-rm-alt="SVG">
          <p>30 Monck Street<br role="presentation" data-uw-rm-sr="">London<br role="presentation" data-uw-rm-sr="">SW1P 2AP</p>
        </div>
          <div class="region region-footer-upper">
    <nav role="navigation" aria-labelledby="block-footer-menu" id="block-footer">
            
  <h2 class="visually-hidden" id="block-footer-menu">Footer</h2>
  

        
        <ul class="menu">
                        <li class="menu-item menu-item--expanded">
          <a href="https://www.tax.org.uk/" class="ext" data-extlink="" target="_blank" rel="noopener noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.tax.org.uk/" aria-label="CIOT - open in a new tab" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.tax.org.uk/$ciot">CIOT</a>
                                <ul class="menu">
        <div class="menu-inner">
                                <li class="menu-item">
          <a href="/tax-nic/getting-help-tax" data-drupal-link-system-path="node/10407" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/tax-nic/getting-help-tax">Getting help</a>
                  </li>
                      <li class="menu-item">
          <a href="/news" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/news">News</a>
                  </li>
                      <li class="menu-item">
          <a href="/press-release" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/press-release">Press releases</a>
                  </li>
              </div>
      </ul>
    
                  </li>
                      <li class="menu-item menu-item--expanded">
          <a href="/reports" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/reports">Reports</a>
                                <ul class="menu">
        <div class="menu-inner">
                                <li class="menu-item">
          <a href="/submissions" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/submissions">Submissions</a>
                  </li>
                      <li class="menu-item">
          <a href="/blog-post/" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/blog-post/">Blogs</a>
                  </li>
                      <li class="menu-item">
          <a href="/about-us/legal" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/legal">Legal</a>
                  </li>
              </div>
      </ul>
    
                  </li>
            </ul>
    


  </nav>

  </div>

        <div id="block-socialmedialinks" class="contextual-region block-social-media-links">
          <h2>Follow us on social media</h2>
          <ul class="social-media-links--platforms platforms inline horizontal">
            <li>
              <a class="social-media-link-icon--facebook" href="https://www.facebook.com/LITRGnews" target="_blank" rel="noopener noreferrer noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.facebook.com/LITRGnews" aria-label="facebook - open in a new tab" data-uw-rm-empty-ctrl="" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.facebook.com/litrgnews$facebook">
                <svg class="svg-inline--fa fa-facebook fa-2x" aria-hidden="true" focusable="false" data-prefix="fab" data-icon="facebook" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" data-fa-i2svg=""><path fill="currentColor" d="M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z"></path></svg><!-- <span class="fab fa-facebook fa-2x"></span> Font Awesome fontawesome.com -->
              </a>
            </li>
            <li>
              <a class="social-media-link-icon--twitter" href="https://www.twitter.com/litrgnews" target="_blank" rel="noopener noreferrer noreferrer" title="(opens in a new window)" data-uw-rm-brl="PR" data-uw-original-href="https://www.twitter.com/litrgnews" aria-label="twitter - open in a new tab" data-uw-rm-empty-ctrl="" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.twitter.com/litrgnews$twitter">
                <svg class="svg-inline--fa fa-x-twitter fa-2x" aria-hidden="true" focusable="false" data-prefix="fab" data-icon="x-twitter" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" data-fa-i2svg=""><path fill="currentColor" d="M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z"></path></svg>
              </a>
            </li>
            <li>
              <a class="social-media-link-icon--linkedin" href="https://www.linkedin.com/company/the-low-incomes-tax-reform-group" target="_blank" rel="noopener noreferrer noreferrer" title="(opens in a new window)" aria-label="linkedin - open in a new tab" data-uw-rm-empty-ctrl="" data-uw-rm-ext-link="" uw-rm-external-link-id="https://www.linkedin.com/company/the-low-incomes-tax-reform-group$linkedin">
                <svg class="svg-inline--fa fa-linkedin fa-2x" aria-hidden="true" focusable="false" data-prefix="fab" data-icon="linkedin" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" data-fa-i2svg=""><path fill="currentColor" d="M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z"></path></svg><!-- <span class="fab fa-linkedin fa-2x"></span> Font Awesome fontawesome.com -->
              </a>
            </li>
          </ul>
        </div>
      </div>
      <div class="footer-lower">
        <p class="copyright">© 2024 The Low Incomes Tax Reform Group is an initiative of the Chartered Institute of Taxation (Registered Charity number 1037771)</p>
          <div class="region region-footer-lower">
    <nav role="navigation" aria-labelledby="block-footerlower-menu" id="block-footerlower">
            
  <h2 class="visually-hidden" id="block-footerlower-menu">Footer lower</h2>
  

        
        <ul class="menu">
                        <li class="menu-item">
          <a href="/sitemap" data-drupal-link-system-path="sitemap" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/sitemap">Sitemap</a>
                  </li>
                      <li class="menu-item">
          <a href="/pages/cookie-notice" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/pages/cookie-notice">Cookies</a>
                  </li>
                      <li class="menu-item">
          <a href="/about-us/privacy-notice" data-drupal-link-system-path="node/10792" data-uw-rm-brl="PR" data-uw-original-href="https://www.litrg.org.uk/about-us/privacy-notice">Privacy notice</a>
                  </li>
            </ul>
    


  </nav>

  </div>

      </div>
    </div>
  </footer>

<div id="back-to-top">Back to top</div>

  </div>


<script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/10257","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"ajaxPageState":{"libraries":"eJx9kWFyAyEIhS9k1iMxrJJdJiqO4Kb29DVp2mbaaf44jw8Eea5kRg1UAmMC3bFx2WDtZlLUB6njFHprVOzUW3Lry3K1kWbswoUimzTAEKRFluK_1XJuUoxKdEHkwpRIFbBgGsZBfcWN4GC6OkId0Ejr7MwHAeeZUj8Jv1Nz9GZz1sXH1ium5RG682yOV1LJ5J_0osf2KrfoztklHNINImuQg9rwUihIciVWvyVZ8VNyAdtZQSnY3OjOTIJ7eqzhmgjOnKZb_oef7twpYQs7YGXAPm9KromM_D_cPezO01WE25rT6j9osZ3yrB1qlP2KSs5EknGFr__wv4G7Oa3-fi5ZYk_0AQeC0vI","theme":"ndp","theme_token":null},"ajaxTrustedUrl":{"\/search":true},"schemadotorg":{"request":{"method":"GET"}},"data":{"tooltip_ckeditor":{"tooltipCkeditorSelector":"a.tooltip"},"extlink":{"extTarget":true,"extTargetAppendNewWindowLabel":"(opens in a new window)","extTargetNoOverride":true,"extNofollow":false,"extNoreferrer":true,"extFollowNoOverride":false,"extClass":"0","extLabel":"(link is external)","extImgClass":false,"extSubdomains":false,"extExclude":"","extInclude":"","extCssExclude":"","extCssInclude":"","extCssExplicit":"","extAlert":false,"extAlertText":"This link will take you to an external web site. We are not responsible for their content.","extHideIcons":false,"mailtoClass":"0","telClass":"","mailtoLabel":"(link sends email)","telLabel":"(link is a phone number)","extUseFontAwesome":false,"extIconPlacement":"append","extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","extAdditionalLinkClasses":"","extAdditionalMailtoClasses":"","extAdditionalTelClasses":"","extFaTelClasses":"fa fa-phone","whitelistedDomains":[],"extExcludeNoreferrer":""}},"ckeditorAccordion":{"accordionStyle":{"collapseAll":1,"keepRowsOpen":0,"animateAccordionOpenAndClose":1,"openTabsWithHash":0}},"search_api_autocomplete":{"search":{"auto_submit":true}},"user":{"uid":0,"permissionsHash":"6268e09e84829f9a56718692de558ec2a2537a4d8f37af2492181045770a6a7b"}}</script>
<script src="/sites/default/files/js/js_rNfbko5xX5kxQ4lRjDhdGsMIzx0xlbYDcP7fCyPDhFo.js?scope=footer&amp;delta=0&amp;language=en&amp;theme=ndp&amp;include=eJx9j-FuwzAIhF_IjR8JEUwTFMdYQNJlTz-r2qapUvfv-E4cB6luwpXdARvWK4Q8d1wYTuFHumsLfLDrzvmPnvxc_vMmX2VPrfS8VJ2xplCtIR1o4yKhll9B4o-o0rZc7OhYp-8x_fiARGpFtOVfNd1tnOVWEqNfYOxdm8vJIPv4wPMg8sn2LCINYhUHZ4qxm2aOYANXEqzgK5q0BeYjYmRk0n7d6DDjFrfD6jMilJIzGq2AXQCPAXTvlYPzG_4FLSOL9g"></script><div class="lite-tooltip" id="tooltip"></div>
<script src="/modules/contrib/ckeditor_accordion/js/accordion.frontend.min.js?smzliu"></script>
<script src="/sites/default/files/js/js_Vt2RMWiouwapGZsVq8Cp03cuaMu-NpvB23NdW0jSrxM.js?scope=footer&amp;delta=2&amp;language=en&amp;theme=ndp&amp;include=eJx9j-FuwzAIhF_IjR8JEUwTFMdYQNJlTz-r2qapUvfv-E4cB6luwpXdARvWK4Q8d1wYTuFHumsLfLDrzvmPnvxc_vMmX2VPrfS8VJ2xplCtIR1o4yKhll9B4o-o0rZc7OhYp-8x_fiARGpFtOVfNd1tnOVWEqNfYOxdm8vJIPv4wPMg8sn2LCINYhUHZ4qxm2aOYANXEqzgK5q0BeYjYmRk0n7d6DDjFrfD6jMilJIzGq2AXQCPAXTvlYPzG_4FLSOL9g"></script>



<script src="https://cdn.userway.org/widgetapp/2024-11-15-13-47-25/widget_app_base_1731678445949.js" async="" id="a11yWidgetSrc" crossorigin="anonymous" integrity="sha256-Zc3HPIbj2QLFDw7SQfk9RAUVOQ3UjjPiRfrio6F/GK8="></script><ul id="ui-id-1" tabindex="-1" class="ui-menu ui-widget ui-widget-content ui-autocomplete ui-front search-api-autocomplete-search" unselectable="on" style="display: none;"></ul><div role="status" aria-live="assertive" aria-relevant="additions" class="ui-helper-hidden-accessible"></div><div id="drupal-live-announce" class="visually-hidden" aria-live="polite" aria-busy="false"></div><iframe name="__uspapiLocator" tabindex="-1" role="presentation" aria-hidden="true" title="Blank" style="display: none; position: absolute; width: 1px; height: 1px; top: -9999px;"></iframe><iframe tabindex="-1" role="presentation" aria-hidden="true" title="Blank" src="https://consentcdn.cookiebot.com/sdk/bc-v4.min.html" style="position: absolute; width: 1px; height: 1px; top: -9999px;"></iframe><img id="CookiebotSessionPixel" src="https://imgsct.cookiebot.com/1.gif?dgi=72f2502e-e6de-4d9f-a25b-f124ea20af57" alt="Cookiebot session tracker icon loaded" data-cookieconsent="ignore" data-uw-rm-alt-original="Cookiebot session tracker icon loaded" data-uw-rm-alt="ALT" style="display: none;"><script crossorigin="anonymous" integrity="sha256-Uau23H2rsc3wmhu41FefTmO+/fscnW1t0V86+FSnd80=" src="https://cdn.userway.org/widgetapp/2024-11-15-13-47-25/remediation/remediation_1731678445949.js"></script><script crossorigin="anonymous" integrity="sha256-s9i76bzHQzkc2Ln4RT+e0HFyUVMumBVnpfXCAS2QcVs=" src="https://cdn.userway.org/remediation/2024-11-15-13-47-25/paid/remediation-tool.js?ts=1731678445949"></script></body></html>