HM Revenue & Customs 5 August 2026, SAM101080 (Records: maintain taxpayer record: deferred class 4 NIC)

Self Assessment Manual › Records › maintain taxpayer record › deferred class 4 NIC — SAM101080Where both Class 1 and Class 4 NIC is payable, the taxpayer may make a claim to the National Insurance Contributions Office (NICO) for deferment of Class 4 NIC, normally before the start of the return year. This means that the taxpayer does not have to pay Class 4 NIC to the Revenue.