THinking ahead to next year's SA return, my father (private music teacher) will turn 65 in the tax year in June.
I presume (correct me if I'm wrong) that class 4 NICs will be payable on his profits until his birthday, but not after that.
Is that correct? And do you know if the HMRCs online filing system will account for this "automatically" by pro-rating the profits, or will he have to claim separately for that one somehow?
Many thanks!
Matt
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