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Challenging an HMRC decision about class 2 National Insurance contributions
KEY POINTS
- HMRC are seeking payment of class 2 National Insurance contributions on rental income.
- The department considers that rental activity constitutes “gainful employment”.
- Payment of the contributions may be an easy option
- but this does not mean that state benefits will be paid automatically.
- Despite arguing that tax and National Insurance are different regimes tax cases were quoted.
- HMRC decided that they would “not insist” on payment of class 2 contributions.
Readers of Twisted kNICkers will already know that I like a good NIC pun. That title described my frustration at a flush of letters from HMRC to some of my clients demanding class 2 National Insurance contributions on their rental income in particular after the correspondence regarding my client ...
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