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Posted Mon, 04 Dec 2023 12:57:32 GMT by
I completed my self assessment tax return for the year 2021/2022 for an income of £7891 from a catering partnership with my wife. I am self employed and this was my only income. I have had no income for a couple of years due to covid. However previous to that I have always received a bill for NICs after completing my self assessment, I have not had a bill for the year 21/22 and my NIC records show no contributions for this year. Has the process changed and if so how can I make contributions? Thank you.
Posted Thu, 07 Dec 2023 07:14:03 GMT by HMRC Admin 25 Response
Hi Scot66,
Based on the details, your income is below the Class 4 limit to be charged but you should still have Class2 to pay.
Class2 NIC's count towards your future entitlement to State Benefit, including your State Pension. 
You can telephone the NIC helpine 0300 200 3500 for advice.
National Insurance: general enquiries
Thank you. 

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