Question:Ian is a self-employed electrician. He pays Class 2 and Class 4 National Insurance Contributions.
HM Revenue and Customs collects under self assessment:
A. Class 2 and Class 4.
B. Class 2 only.
C. Neither.
D. Class 4 only.
The correct answer is:Class 4 only.
Class 4 NICs are collected by HM Revenue and Customs under self assessment.
Class 2 NICs are collected by direct debit.
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