UK3.5.3 Taxation And State Benefit Entitlement Of Minor Child In The UK

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Commentary

United Kingdom

UK taxation of children

A young person who is employed or self-employed (see UK3.5.2) is liable to pay UK national insurance contributions from age 16 (SSCBA 1992, s 6, 6A, 11(7), 15; SI 2001/1004, reg 93). National insurance contributions is the name of the UK social security contributions regime. For more details, see UK1.7.

There is no minimum age at which an individual is liable

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