E8.915 Collection Of Contributions From The Self-Employed And Others

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Commentary

Personal and employment tax

Class 2 contributions are computed by HMRC and, from 6 April 2015, collection is amalgamated with Class 4 collection through the self-assessment tax system (note that, from 2024/25, the obligation to pay Class 2 is removed fully, see E8.301¹). Contributions will therefore be collected annually

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D6.503 International movement of capital—reportable transactions and events

E5.607 Corporate members

I4.265 Lifetime transfers reported late

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