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Just out of NIC

13 March 2012 / Richard Curtis
Issue: 4345 / Categories: Comment & Analysis , Business , Employees , Income Tax
Does entitlement to pay National Insurance contributions make sense, asks RICHARD CURTIS

KEY POINTS

  • Is the economy relying on part-time jobs?
  • A comparison of Class 1 and Class 3 NIC liabilities.
  • The entitlement to voluntarily pay Class 2 NICs.
  • The payment of UK NICs while abroad.

You’re a lucky guy or gal aren’t you? You’re working in tax and tax is sexy. You get to apply your specialist knowledge for a variety of clients sometimes in straightforward ways and sometimes in rather trickier and let’s hope rather more remunerative ways.

You probably wear nice clothes and you work in a warm centrally-heated or cool air-conditioned office depending on the time of year.

And as I’m increasingly fond of saying it seems (like death) that there’s not much chance of our favourite topic being abolished anytime soon. Cushty!

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