PLEASE NOTE: The charity TaxAid advises only those people on low incomes whose problems cannot be resolved with HMRC.

If you are employed and self-employed

National Insurance

If you are employed and self-employed, you can pay class 1 National Insurance as an employee as well class 2 and class 4 National Insurance as a self-employed person.

How much you pay is based on the normal National Insurance rules for employees and employers.

High earners (over about £40,000 or so) who are employed and self-employed may apply to defer paying some National Insurance.

There is information about this on the website at .

Form CA72 B – used to apply to defer payment of class 2 and / or class 4 National Insurance, can be found on the website at – Form CA72B download page . Form CA72A – for deferring class 1 National Insurance can be accessed via the same page