Small Earnings Exception (SEE) - Class 2 NICS

Marvqn1

To apply for Small Earnings Exception (SEE) to be exempt from paying Class 2 National Insurance when self employed, does anyone know if you have to fill out your 2013/14 tax return before applying for this?

I applied for Small Earnings Exception in December 2013, but I received an email from the HMRC saying "your application for a certificate of exception from paying Class 2 National Insurance contributions (NICs) has been turned down because your net profits for the tax year 2012-13 were above the SEE limit of £5595".

At the back of my latest Class 2 NICS bill from HMRC, it just mentions if you expect your income to be below £5885 for the tax year 06 April 2014 to 05 April 2015 you may not have to pay Class 2 NICS. It doesn't mention anything about the earnings in the previous tax year April 2013 to April 2014.

ableandy

I would call HMRC. They are very friendly and will talk you through the process.

Marvqn1

On the SEE form, why do they ask if you want to pay Class 2 NICs voluntarily? As the whole point of applying for a Small Earnings Exception is so you don't have to pay Class 2 NICS.

Does this mean that if you tick the "No" box that you don't want to pay Class 2 NICs voluntarily, you won't have the option to topup your Class 2 NICS contributions in the future?