Partnership Full/Short 12 - Are you exempt from paying Class 4 National Insurance Contributions

You do not have to pay Class 4 NICs if you:

• reached State Pension age on or before 6 April 2020
• were aged under 16 on 6 April 2020
• were not resident in the UK for tax purposes during the 2020 to 2021 tax year

Check your State Pension age.

You may also be exempt, and should contact HMRC, if you're a:

• trustee
• diver
• diving instructor