1) Last tax year (2004/5) my daughter earned under £3000 nett as a locum pharmacist in addition to her fulltime employment on which she paid NICs. When she told her tax office of her additional earnings in September she was told that she would be fined £100 for registering as self-employed more than three months after she started to receive the extra income. Will the IR really impose a fine even though it seems likely that she will be exempt from Class 2 NICs? If so are there mechanisms/grounds for appeal?
2)Must she pay class 2 NICs for weeks when she does no locum work?
Thanks for any advice.
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