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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.7 International aspects /International aspects of NIC—self-employed individuals / E8.715 Class 4 contributions—international aspects

E8.715 Class 4 contributions—international aspects

Personal and employment tax

Class 4 contributions are payable on profits 'immediately derived' from the carrying on of a trade or profession (or like activities) that is taxable under ITTOIA

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

B2.472 Tax and tax-related expenditure

E1.416 Dividends from non-UK resident companies—general

I5.1304 Beneficiary with contingent interest