I have a client who is adamant he is exempt from Class 4 NICs but I can find no record of this. He claims his previous Accountant advised it was because he was CIS registered. I've never heard such a thing but can you kindly folk just confirm?
Was the client paid through an agency? It is possible that in such situation if they did not handle the class 4 payment themselves they thought they were perhaps exempt from it. The accountant knowing this may just have said that they did not need to worry about it. I cannot see an accountant saying that they did not need to pay it.
That aside (which is my only stab at why your client should think that they are exempt from class 4), assuming that they earn sufficient to pay class 4 then no, if they are self employed they pay class 4.
Completely appreciate why you asked this as I've had it myself recently that clients are so adamant in their belief that you even begin to question yourself over things that are ingrained.
HTH,
Shaun.
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Shaun
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