CLASS 2 NATIONAL INSURANCE CONTRIBUTIONS PAYABLE BY LANDLORDS

A self-employed earner is defined at section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 as: ““self-employed earner” means a person who is gainfully employed in Great Britain otherwise than in employed earners employment (whether or not he is also employed in such employment).” A person who is liable to Income Tax on … Read more