NIM24630 - Class 4 NICs: computation of liability: particular trades: divers and diving supervisors

Regulation 92 SS(C)R 2001

Earnings to which section 15 ITTOIA 2005 applies (divers and diving supervisors - see BIM53951) do not give rise to a liability for Class 4 NICs. (See also NIM24510)

Scotland North Area deals with such cases.