Staff may have to consider for NICs purposes the question of
whether a worker is a ‘self-employed earner’ or is not
an ‘earner’ at all. This addresses a different
borderline. The tax equivalent is the borderline between Cases I or
II of Schedule D (which covers income from a trade, profession or
vocation) and income, or capital, from another source (for example,
investment income or Case VI of Schedule D (other income)). Because
the legislation is different here there will not necessarily be
uniformity of treatment for tax and NICs purposes.
Informal opinions about such cases for NICs purposes need
not mention income tax treatment and advice about such cases should
be sought from the Status Inspector.
