National Insurance if you go abroad

National Insurance if you go abroad

If you move abroad it can often be advantageous to continue paying your UK National Insurance Contributions (NICs) in order to preserve your entitlement to the State Pension and other benefits. If you are working in the European Economic Area (EEA) the rules depend on...
Class 4 NICs who is liable?

Class 4 NICs who is liable?

There are two types of National Insurance Contributions (NICs) payable by most self-employed people. These are known as Class 2 NICs and Class 4 NICs. Class 2 NICs are paid by all self-employed taxpayers unless they qualify for the small earnings exception or other...
Checking your NIC records

Checking your NIC records

HMRC offers an online service to check your National Insurance Contributions (NIC) record online. In order to use the service, you will need to have a Government Gateway account. If you don’t have an account, you can apply to set one up online.By signing in to...
Checking a National Insurance Record

Checking a National Insurance Record

HMRC offers an online service to check a National Insurance record. In order to use the service you will need to have a Government Gateway account. If you don’t have an account, you can apply to set one up online.By signing in to the ‘Check your National...
Taxation of termination payments

Taxation of termination payments

In the 2016 Budget, the government announced that termination payments over £30,000 would be subject to employer National Insurance Contributions (NICs) from April 2018. In the 2017 Budget, the government further announced that this change would be delayed for a year...