Post
by buntyz » Thu Jan 21, 2016 12:25 am
Evidence of current registration - Self-employed applicants
152. If you are self-employed when you apply, you must provide evidence that you are paying
Class 2 National Insurance (NI) contributions. You may also pay Class 4 NI, but we only need
to see evidence of Class 2 payments.
153. NI contributions may be paid by bill or direct debit, or you may have applied for a small
earnings exception certificate. If you have registered recently you will have a welcome letter.
154. You must provide one of the following documents, according to your individual
circumstances.
If you receive a NI bill:
You must provide the bill from the billing period immediately before the application. This
must be an original document and not a copy.
If your NI is paid by direct debit:
You must provide a copy of your most recent bank statement issued before the
application, showing the direct debit payment of NI to HMRC.
If you have very low earnings and have applied for an HMRC exception certificate:
You should provide an original exception certificate issued by HMRC for the most recent
return date.
If you have recently registered and have not yet paid a contribution:
You should provide the original, dated welcome letter from HMRC containing your unique
Tier 1(Entrepreneur) Policy Guidance version 11/2015 - Page 49
taxpayer reference number.
thats what it exactly says on their recent guidelines.