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SUSAN B
09-03-2008, 23:21
...beginning in Middle of Tax year? If a business is started in August of a Tax year and the sole trader also works full time employed,and earnings of say £4000 from the self employment are made from August 2007 to April 2008
is it possible to apply for NI small earnings exemption for that tax year or will the earniings be assessed on a pro rata basis eg potential earnings if business had been trading for full 12 months?

Onestep downfrom God
09-03-2008, 23:21
You can apply for the exemption at any time. You will pay the Class 2 retrospectively if you are found to have exceeded the limit.(£4635 per annum)