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Where Taxpayers and Advisers Meet

NI class 4 self-employed over-pension age

Overleigh
Posts:42
Joined:Thu Oct 13, 2011 9:41 am
NI class 4 self-employed over-pension age

Postby Overleigh » Sun Jun 05, 2022 2:20 pm

I am a semi-retired teacher, 71 years of age, drawing my state pension, and doing self-assessment tax returns as I have a self-employed income as an online tutor.
Would I have to pay class 4 NI contributions if my tutoring income exceeded a certain level?
I have searched unsuccessfully, so far, for a definitive answer. Any guidance would be much appreciated.

bd6759
Posts:4256
Joined:Sat Feb 01, 2014 3:26 pm

Re: NI class 4 self-employed over-pension age

Postby bd6759 » Sun Jun 05, 2022 3:27 pm

No. You are age exempt from NIC.

D&C
Posts:153
Joined:Mon Nov 25, 2019 11:35 pm

Re: NI class 4 self-employed over-pension age

Postby D&C » Sun Jun 05, 2022 4:39 pm

Gov.uk has an explanation.

https://www.gov.uk/national-insurance

Overleigh
Posts:42
Joined:Thu Oct 13, 2011 9:41 am

Re: NI class 4 self-employed over-pension age

Postby Overleigh » Sun Jun 05, 2022 7:07 pm

Many thanks to you both for your responses. I have also finally found the HMRC internal manual which confirms your answers.
Thank you.


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