Self Employed short 03 - Adjustment to profits chargeable to Class 4 NICs

There are adjustments that reduce the amount of Class 4 NICs payable such as self-isolation support payments, cash basis, change in accounting, certain losses from earlier years and earnings as an employee which are included in your profits.

For more information on self-isolation support payments, go to How to report self-isolation support payments.

Select this checkbox if you want to make an adjustment to your profits chargeable to Class 4 NICs.