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

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  <title>NIC for the self-employed | Low Incomes Tax Reform Group</title>
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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 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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 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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" 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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
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          <h3>How tax is collected</h3>
                      
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          <h3>Pay As You Earn (PAYE)</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
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          <h3>Tax on state benefits</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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        <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>
                                
  
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          <h3>Self assessment and tax returns</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
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          <h3>Online tax accounts</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
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          <h3>Tax refunds</h3>
                      
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          <h3>Trusts and estates</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
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          <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>
                                
  
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          <h3>Limited companies</h3>
                      
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          <h3>Self-employment</h3>
                      
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          <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>
                                
  
  


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        <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>
                                
  
  


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          <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>
                                
  
  


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        <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>
                                
  
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          <h3>Calculating self-employed profits</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
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        <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>
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          <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>
                                
  
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          <h3>International</h3>
                      
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        <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>
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          <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>
                                
  
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          <h3>UK tax for UK residents on foreign income and gains</h3>
                      
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          <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>
                                
  
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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <h3>Benefits</h3>
                      
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        <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>
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          <h3>Universal credit</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
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          <h3>Self-employment and universal credit</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
  


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          <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>
                                
  
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          <h3>Tax credits</h3>
                      
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          <h3>Child tax credit</h3>
                      
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          <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>
                                
  
  


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          <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>
                                
  
  


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<article class="node node--type-litrg-page node--view-mode-full">
  <div class="date">
    Updated on 6 April 2024
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  <h1 role="heading" aria-level="2" data-uw-rm-heading="level">
<span>NIC for the self-employed</span>
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<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>
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        <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">
    
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        <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>
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        <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>
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        <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>
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        <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>
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        <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>
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        <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>
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        <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>
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        <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>
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                    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 ...
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                    You pay National Insurance contributions (NIC) to build up your entitlement to certain state benefits, including the state pension. We look at what ...
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