Hi, Wonder if anyone can help, I have a client who is both employed & self employed. He pays class 1 contributions via PAYE in his employment but earnings for SE are low (below 5075) can he register for exemption from class 2 due to low income or will his employed income count towards the figure?
Your clients employed income will not count towards the threshold for Self Employed income, so if his SE profit is below the limit then he should be able to claim exemption.
I am also Employed & self employed and recently completed one of these, you can download CF10 form from the HMRC website http://search2.hmrc.gov.uk/kbroker/hmrc/forms/viewform.jsp?formId=433