I have a client who is a self employed as a camera operator, but during the year she has worked for someone under paye, she paid no tax as NT tax code was used, but she paid class one ni.
My question is, that as she has paid class 2 and class 4 ni in the normal way through self assessment. Is there a way to reclaim the class 1 ni, and has she overpaid in ni?
There are cases where you can apply not to pay class 2 where you are also paying under class 1 but not the other way around.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Thank you Shamus, it's confusing as hmrc have sent her email to say she can, and when you read tv and film industry guidance on 7 day rule, as she works as mainly self employed and did work under paye for less than 7 days, it say's that they should pay ni class 1 in normal way. My client is adamant that she is getting the class 1 back now.
Ah, slightly different scenario (just realised that I had not seen your second post. Only the first one existed when I started to answer).
I understand the scenario clearer now.
you are saying that your client is paying NI under class 1 but is not making enough that they should be paying class 1 in which case you can apply for a refund of the class 1.
As you have noticed the seven day rule for the film industry is only for tax, not NI which must still be paid and then reclaimed where the level of employed income for the year means that they should not have been paying classs 1 (thats the same for anything and nothing actually to do with the 7 day rule).
Yes, considering that, provided that your client is under the threshold for class 1, then your client is correct and the NI can be reclaimed.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
