ESM4503 - Particular occupations: teachers, lecturers and tutors - NICs
The Social Security (Categorisation of Earners) Regulations 1978 in relation to lecturers, teachers, or those in a similar capacity (“the Regulations”).
HMRC are withdrawing the guidance at ESM4503 until further notice.
Traditional Educational establishments, such as schools, colleges or universities etc. should continue to consider the Regulations and apply them where appropriate.
With immediate effect vocational training providers should not consider or apply the Regulations
Any enquiries relating to this matter should be directed to:
Philip Hogan
