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Accountants for Yoga Teachers
Accountants for Yoga Teachers


Spring Statement 2018 | Jessica Garbett | 13 March 2018 22:03

We were promised a very short Spring Statement with most of the juice reserved for Autumn Budgets, and that’s what we got in today’s – 13 March 2018 – Spring Statement.

The speech was short with little tax content of interest ; the fiscal aspects – growth and borrowing – will be covered well in the media, so we won’t go further into this aspect; to be honest reading the speech it seems more like political rhetoric than anything substantive, and its suspected much of what was said had been pre announced.

There were a handful of announcements on policy and of consultations, but not the normal list of Budget Notices.

HM Treasury Announcements can be seen here in full

The following are worth a mention:

Updated position paper on “Corporate Tax and the Digital Economy” – you get a sense of the reform HM Government would like to see viz the tech giants like Amazon, Google and Apple, and the multinationals like Starbucks, but they are hampered by other OECD and G20 members protecting their tax base.

Consultation on “Tackling the Plastic Problem” – been in the news a lot, of course.

Minor change to Entrepreneurs Relief for diluted holdings – a sensible move benefiting entrepreneurs selling equity.

Consultation on “Cash and Digital Payments in the New Economy” – covering competition in payment processing (credit card processors, etc); access to ATMs; why people still need to use cash and/or prefer to do so; tackling the role of cash in money laundering, tax avoidance and other criminal activity.  For YogaTax clients relevant of course as a lot of students pay cash, and the cost of card acceptance facilities for small amounts.

Outcome of 2016 consultation on “Business Rates: Delivering More Frequent Revaluations” – a move to 3 yearly revaluations rather than 5 yearly, but discounting self assessment or formula valuations – this means the Valuation Office Agency will need to revalue each business property individually – much work and a lot of potential for disputes and appeals.

“VAT Registration Threshold – Call for Evidence” – after speculation before Autumn 2017 Budget that the VAT threshold would be significantly reduced, at that stage it was announced there was no immediate intention to do this, but instead it would be frozen at £85k for two years pending a review of the distortions the threshold creates – mainly around businesses trading just below the VAT threshold by fair means or foul. This is a call for evidence around that review, and moots the possibility of a phasing in of the effects of VAT when the registration threshold is breached rather than the current cliff edge.  For those in the Yoga world, breaching the VAT threshold is a real issue around competitiveness and being able to pass costs on – any possibility of removing the cliff edge would be attractive.

Latest EU plans to mandate a €85,000 – around £75,000 – maximum threshold are discussed – this is due to come in after Brexit date, but who knows honestly how VAT will work post Brexit and how much we will be tied to the EU, so this could effect UK.

Its worth a read of this document, and responding if you have time. Apparently there is an easy 7 minute consultation available via Survey Monkey .

Consultation on “Taxation of Self Funded Work Related Training” – how to incentivise people to train / retrain but without subsidising recreational training.  Might this help give tax relief for initial training in Yoga and similar disciplines which is currently not available?

Consultation on extending Tax Security Deposit Legislation – in existence for VAT, PAYE and some other taxes already, its proposed to extend it to Corporation Tax and Construction Industry Scheme Deductions. Generally this is a sensible proposal, and HMRC haven’t abused their powers to date focusing them on people behind tax debts / serious default.

Two consultations around tax compliance in the digital economy.

The first, “Online Platforms Role in Ensuring tax Compliance” discusses problems around tax education and compliance in the online selling, renting and gig enconomies – Uber, Airbnb, eBbay.

The second, “Alternative Method of VAT Collection – Split Payment” consults on proposals for VAT / tax to be stopped at source for UK onshore sales to offshore sellers, the tax deduction being made by the Payment Processor / Credit Card Acquirer – at first glance it looks complex, but its a sensible revenue protection measure when suppliers have no physical base in the UK.

And one notable omission – any further consultation or proposals on reform of Private Sector IR35. Maybe its too complicated? Maybe its coming. Hard to call.

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A Dozen Easy Ways to Cut Your Tax – An Accountants Year End Tips | Jessica Garbett | 01 March 2018 10:03

This time of year there are a lot of articles appearing in the media on year end tax planning – but its an ongoing process – here are our top twelve easy tips to keep tax bills under control – they are not just for year end, they are day to day:

Make full use of tax allowances in a marriage, generally by ensuring that income is equalised as far as possible. Particularly important for small businesses – look at share ownership, and look at a salary for a spouse who isn’t using all their allowances. Also look at Transferable Allowances , and watch the High Income Child Benefit Charge .Income equalisation is also important for the ownership of investments and assets which may produce a substantial capital gain in the future.

Make sure you have a will, and an Inheritance Tax plan, and keep both regularly reviewed (every 5 years or at major life changes). The Current IHT system is relatively benign, but without care it’s possible to waste the valuable IHT allowances available within a marriage, or on business and agricultural assets.Dying without a will also makes life less easy for those left behind.

Make full use of Government sponsored tax breaks on savings, e.g. pensions, tax exempt Individual Savings Accounts, Venture Capital Trusts, Enterprise Investment Scheme.

Pensions are not always popular, but the simple act of investing in a pension quite often allows you to save money with 40% tax relief today and pay tax on those savings at basic rate in the future – meanwhile the money you save in tax can be invested to grow further for you.

ISA’s are a basic for all savers as well – a simple way of helping your investment to grow further, particularly for higher rate taxpayers.

EIS and VCT are a bit more complicated, but offer valuable savings for the sophisticated investor.

Make sure your business structure is right – the current tax system favours companies for trading, and personal ownership for assets, but there are a lot of pitfalls. It’s because of these pitfalls that advice is needed to get it right.

Plan for making use of the very generous reliefs available against Capital Gains Tax on the sale of a business. Under the Entrepreneurs Relief regime, gains realised on selling or closing a business are subject to a low tax rate, however watch for pitfalls. The rules are complicated, and you need to take advise a few years ahead of any planned transaction. Don’t mix investments and trading in a company – it may compromise the business asset status of your shares.

Avoid company cars, there are nearly always more tax efficient ways of owning a vehicle. Pay in lieu, mileage claims at HMRC approved rates, a company van – all are probably better. The government do not like company cars, and the tax regime makes this clear.

Check your tax code if you are an employee, particularly if you are a Higher Rate Taxpayer, have other sources of income, have a company car or similar benefits, or are a company director – many tax codes are wrong, even in these days of automated payroll reporting, and HMRC normally compound matters when they try and correct them. Their actions are well intentioned, but in striving to simplify matters and take people out of Self Assessment by using their tax code instead, many peoples tax becomes incorrect. Watch this if you don’t fill in a Self Assessment each year – if you do fill in a Self Assessment, don’t worry as the tax code sorts itself out.

Make sure you plan your business dividends, if you run a company, to use the Dividend Allowance – currently £5,000 but reducing to £2,000 from 19/19 onwards – Dividends in this band are free from further tax.

Plan business investment – purchase of capital assets and major discretionary expenditure like premises refurbishment. Generally its better to do this just before your business year end rather than just after, but if you expect next years tax rate / profits to be higher, then deferral may be sensible.

Check your VAT accounting – are you paying VAT on things you should not be? Are you claiming all the VAT back you are entitled to? Would you be better off on the flat rate scheme? The Flat Rate Scheme can offer savings for small businesses, but could be a disaster for others – you need to do the maths, and be aware of the new restrictions for Flat Rate in respect of “Low Cost Traders”. Watch for small vat over or under claims on repeated transactions – they soon add up, eg vat on supermarket purchases.

Keep your business records up together, in order and complete, and get your tax returns and accounts in on time – you will save on interest and penalties, and you will reduce the risk of a tax inspection. Also, getting your records to your accountant on time and in order, gives your accountant more time to do their job of helping you be more tax efficient and financially savvy (trust us on this, its true…).

Take good professional …
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Allowable expenses when using home as office | Jessica Garbett | 05 February 2018 10:02

Tips to benefit from – and traps to avoid.

Working from home may be many people’s dream come true. Whether it’s the employee of a forward thinking company in need of work flexibility, or a small business looking for a cash-flow head start through the reduction of overheads, working from home is likely to appeal to most.

There are many non-tax pros and cons when considering working from home but if you have made the decision what allowances and reliefs can you claim?

This article provides a quick reminder of the detailed provisions applying to the deductibility of such expenses, and highlights some of the pitfalls taxpayers encountered in the past, as demonstrated by some tax cases. This article does not deal with travel expenses.

With regards to expenses associated with working from home, the ‘wholly, necessarily and exclusively’ mantra so pivotal in taxation applies uniformly to a self-employed, a director, or an employee, as it is included both in the legislation applicable to the self-employed and that applying to employees. In practice, however, various costs incurred may in fact serve both a business and a private purpose. Should these costs be approportioned or excluded altogether? Are those costs treated in the same way by a sole trader, an employee and a director?

In this issue, we are dealing with the position of the sole-trader

The legislation underpinning the deductibility of expenses associated with working from home for the self-employed is s34 of the Income Tax Trading and Other Income Act 2005 legislation , which can be summarised as follows:

Expenses incurred wholly, necessarily and exclusively for the purposes of the business can be claimed in full.

Expenses incurred solely for private purposes or for purposes incidental to business (so mostly private) cannot be claimed at all.

Expenses incurred for a dual purpose (both business and private) can only be claimed if it is possible to identify a specific part used for business. If it is impossible to identify and measure the proportion of the cost incurred which relates only to business, no amounts can be claimed.

For example, the cost of smart business attire cannot be claimed against tax, as it is impossible to separate the business use from the private use of clothing. Whilst smart office clothes serve a business purpose, their private purpose (clothes are seen to be used for warmth and decency) is primary, ever-present, constant and simultaneous to the business purpose. It is not possible to separate the two, so condition 3 above is not met.

On the other hand, costs of computer repairs carried out on equipment used for eight hours a day by a sole trader to build websites for clients, and two hours in the evening to watch movies in private time, can be time-approportioned and the business part deducted for tax purposes, as condition 3 is satisfied.

The following are examples of costs usually expected to be approportioned, before being deducted for tax purposes:

rent if home is rented, or mortgage interest if owned

council tax

water rates, only if metered

light and heat

telephone line rental, internet, and cost of calls

home insurance

house repairs

business equipment repairs


revenue expenditure in connection with converting part of home into office

capital allowances for tools in connection with the above

capital allowances for business equipment and business fixtures and fittings.

It should be pointed out that approportioning a private expense in a sole trader’s tax accounts does not mean that the business incurs a liability that will be discharged by refunding cash. There is no separation between the sole trade and the individual running the trade, in the same way the director as an individual and his company are separate. A sole trader therefore can deduct rent in proportion to his home used as business premises, but cannot charge and refund himself rent.

There are various methods to approportion expenses, all valid as long they can be justified and based on evidence. Rent or mortgage interest, council tax, light and heat, home insurance, repairs to common parts of the building and cleaning can be approportioned based on the number of rooms or floor space used for business.

Costs should be further restricted if there is a significant, not incidental, element of private use. In instances where a fixed charge is incurred irrespective of consumption, for example in case of unmetered water rates, no claim is possible.

An element of judgement is involved when calculating business part, and this may vary depending on which cost is approportioned. For example:

Every day, Tina’s lounge is used for 10 hours for business purposes and 3 hours for private purposes. For 11 hours the room is unoccupied. The lounge represents 20% of the size of the property. The total annual cost of light is £1,100. Total annual mortgage intere…
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National Insurance for Yoga Teachers | Jessica Garbett | 02 February 2018 10:02

NI, with rates lower than Income Tax, Corporation Tax, and VAT, can be seen as the unimportant poor relation of your Self Assessment payment, but far from it – its important for your benefit entitlements, and adds perhaps a third onto a typical tax bill.

First, lets look at the various classes of National Insurance (NI) and how they work.  All figures are 17/18 rates.

Class 1 – This is the NI paid by employees and employers – in essence, if you have a job, the NI deducted from your wages.

Primary Class 1 NI is deducted from wages, at 12% on earnings over £157 a week and at 2% on earnings over £866 a week

Secondary Class 1 NI is paid by employers, and thus sometimes called a “tax on jobs” – the rate is 13.8% on weekly pay over £157

A couple of tips:

If you earn between £113 and £157 a week, you pay Class 1 at 0% – this means the income counts for benefit and pension purposes.

If you are a company director , its often best to take a smaller salary and maximise dividend instead to save NI, but take advice on this.

Class 2 – This is a weekly charge of £2.80 on Self Employed profits. Its only due if your profits (income less expenses) are over £6,025 (17/18).

Class 2 NI is being abolished from April 2019 and merged with Class 4.

Class 4 – This is an annual variable charge on business profits, compared to the fixed Class 2.  Once Class 2 is abolished, Class 4 is being reformed to incorporate Class 2.

Class 4 is due at 9% on profits over £8,164 a year, and 2% on profits over £45,000.

Class 3 NI – This is a voluntary NI payment for those not earning enough to pay NI and who want to protect benefit and pension rights – see HMRCs guide to Voluntary NI .  It is worth considering a voluntary NI contribution if you haven’t paid enough NI in any given tax year to get a credit toward State Pension – again see HMRCs guide.  If you are Self Employed then, at present, the easiest solution is to pay Class 2 voluntarily on your Self Assessment return by ignoring the option to claim the £6,025 Small Earnings Exception.

National Insurance Credits – in certain circumstances you can get credits for NI, the most common of these is if you are registered for child Benefit (even if you don’t receive it, eg because you or your partner earns to much) – see HMRCs guide to National Insurance Credits

Secondly, what does paying National Insurance give you?

Well, in the main access to contributory state benefits, including Job seekers Allowance (not the self employed), Maternity Allowance / Benefit and State Pension – its the latter, State Pension, which is arguably the most important and costly if you miss out on it.

State Pension – this is more complex than desirable, but is based around NI contributions

Men born before 6 April 1951 and women born before 6 April 1953 potentially qualify for the Basic State Pension – broadly you must have paid, or have credits for,  NI for 30 years to qualify.  The Basic State Pension is £119.30 a week, but possibly supplemented by Additional State Pension

People born after these dates potentially qualify for the New State Pension – here the qualifying rules are more complex.  If you start paying NI after April 2016 then its a minimum of 10 years for any pension, and 35 years for a full pension, again payment or credits.  People who started paying NI before April 2016, but were born after 1951/1953 will get the higher of either (a) what they would have been entitled to under Basic State Pension (see above) or (b) what they would get if the rules or the New State Pension has been in place at the start of their working life.   The New State Pension £155.65 a week.

The pension amounts given may be reduced if your contributions record was to short or, for Basic State Pension, if you were contracted out.

Lastly, lets look at Voluntary NI

Entitlement to State Benefits, primarily pension, is currently generated from either:

Class 1 NI from an employment / job – confusingly, no NI is due on weekly earnings of less than £113, and NI is payable at 12% on weekly earnings over £157 – between £113 and £157 you pay NI at 0%, meaning the threshold for benefit entitlement is £113 a week even if there is no actual NI deduction from your payslip.

Class 2 NI from self employment – note class 2 only cuts in on profits over £6,025 (17/18)

NI credit as a carer or parent – see see HMRCs guide to Voluntary NI

If you don’t pay NI / get a credit from one of the sources above for each week/month, the a voluntary NI payment may be sensible.

If you are self employed but earning less than the £6,025 threshold, then the easiest and cheapest solution is to pay a voluntary Class 2 contribution – £2.85 week (17/18)

If you are not self employed then you would need to pay voluntary Class 3 contributions which are more expensive – £14.25 week (17/18)

As you get older its worth getting a state pension forecast from HMRC to see how many …
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Offline options for paying HMRC | Jessica Garbett | 29 January 2018 10:01

Fewer options available for those who choose not to pay online.

There have been many changes for taxpayers in the ways they can pay tax owed to HMRC. Most of these have reduced the non-online options that are available . We have seen payslips only available online (unless you filed a paper return), the option to pay at the Post Office withdrawn and that HMRC will no longer be accepting credit card payments. This is because of the payment services directive that means HMRC can no longer pass on the fee a bank charges for processing a personal credit card payment.

Taxpayers who filed online will need to ensure they pay online or have printed their payslip from their digital account. The only option remaining for those without a payslip is by making a payment by printing a blank payslip from HMRC’s website. This can is then sent to HMRC with a cheque. HMRC stress that it can’t be used for online payment and taxpayers are required to allow three working days for the payment to reach them – proof of posting may be advisable!

Taxpayers in financial difficulty

The Business Payment Support Service (0300 200 3835) can be contacted by the taxpayer who will need to supply the following information:


the amount of the tax bill and the reasons why the tax payer is finding it difficult to pay

what they have done to try to get the money to pay the bill

how much they can pay immediately and how long they may need to pay the rest

their bank account details.

HMRC will question them about:

their income and expenditure

their assets

how they plan to get their tax payments back in order.

Article from ACCA In Practice

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Top five most popular self-assessment questions | Jessica Garbett | 22 January 2018 10:01

HMRC has revealed the most popular questions – and answers .

Do I need to fill in a tax return?

You’ll need to send a tax return if any of the following apply, in the last tax year:

you were self-employed – you can deduct allowable expenses

you got £2,500 or more in untaxed income, for example from tips or renting out a property – contact the helpline if it was less than £2,500

your income from savings or investments was £10,000 or more before tax

your income from dividends from shares was £10,000 or more before tax

you made profits from selling things like shares, a second home or other chargeable assets and need to pay Capital Gains Tax

you were a company director – unless it was for a non-profit organisation (such as a charity) and you didn’t get any pay or benefits, like a company car

your income (or your partner’s) was over £50,000 and one of you claimed Child Benefit

you had income from abroad that you needed to pay tax on

you lived abroad and had a UK income

your taxable income was over £100,000

you were a trustee of a trust or registered pension scheme

you had a P800 from HMRC saying you didn’t pay enough tax last year – and you didn’t pay what you owe through your tax code or with a voluntary payment

your State Pension was more than your Personal Allowance and was your only source of income – unless you started getting your pension on or after 6 April 2016.

Certain other people may need to send a return (for example ministers of religion or Lloyd’s underwriters) – you can check whether you need to . You usually won’t need to send a return if your only income is from your wages or pension.

How do I know how much tax I owe?

When you fill in a tax return online, it automatically works out and displays how much tax and Class 4 National Insurance contributions you owe. It will also allow you to print your calculation.

How do I register to send my return online?

You can register on GOV.UK . During registration, you’ll be given a User ID and will be asked to choose a password – naturally, you’ll need these when you login again.

We’ll then send you an activation code by text. Once you’ve activated the service, you can fill in your return.

I’ve lost my User ID and password, what do I do?

It happens to the best of us! If you have problems signing in, there a number of ways to reset and gain access to your tax account. Watch our YouTube tutorial to find out more.

When does my 2016/17 return need to be completed?

Your online Self Assessment tax return needs to be in by 31 January 2018, otherwise you will receive a £100 fine.

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Deducting Travel Costs – what is and isn’t allowed | Jessica Garbett | 12 January 2018 12:01

The rules for claiming travel – either by public transport or in your own car – and which journeys are eligible and which are not is complex.

We’ve published a new guide on this which may help

Eligibility of Travel Expenses

Also, our guide to car costs and What Expenses Can Be Claimed Against Tax? may help

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Paying Voluntary NI | Jessica Garbett | 09 January 2018 12:01

Whether to pay Voluntary NI can be a vexed issue for those working part time, or transitioning from employment to self employment.

Heres our new guide on the topic

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Marriage allowance and married couple’s allowance | Jessica Garbett | 08 January 2018 15:01

Rules around the allowance, what happens on year of eligibility and on death.

Taxpayers living in the UK are entitled to a personal allowance and – if married or in a civil partnership – may also be able to claim marriage allowance or married couple’s allowance too.

Below we examine rules regarding the allowance, what happens on year of eligibility and on death.

Marriage allowance

Marriage allowance was introduced from 2015/16. Subject to certain conditions an individual may transfer part of his/her personal allowance to a spouse or civil partner.

The transferable amount is:

(a) for the tax year 2015-16 is £1,060 and

(b) for the tax year 2016-17 and subsequent tax years is 10% of the amount of the personal allowance for the tax year to which the reduction relates. If the transferable amount so calculated would not be a multiple of £10 it is rounded up to the nearest amount which is a multiple of £10.

Relief is given to the transferee spouse/partner by means of a reduction in what would otherwise be the transferee’s income tax liability equal to tax at the basic rate for the year on the transferred amount.

Conditions for transferor to meet

The transferor is married to, or in a civil partnership with, the same person when the election is made and for at least part of the tax year in question

The transferor is entitled to the personal allowance for the year

The transferor would not be liable to income tax at the higher or additional rate or the dividend upper or additional rate (assuming that the marriage allowance election was successful). The allowance is still available if the transferor didn’t earn anything at all in the tax year.

For transferors who are non-UK residents they need to be eligible for a personal allowance.

Conditions for transferee to meet

The transferee is married to, or in a civil partnership with, a person who has made a marriage allowance election which is in force for the tax year in question

The transferee is not liable for that year to income tax at the higher or additional rate or the dividend upper or additional rate

The transferee is UK resident for the year or, if non-UK resident, is eligible for personal allowances

Neither the transferee nor the transferee’s spouse or civil partner makes a claim to married couple’s allowance for the year.

Taxpayers can backdate their claim to include any tax year since 5 April 2015 that they were eligible for marriage allowance. So while preparing the tax return for 2016-17, taxpayers can claim for 2015-16 marriage allowance transfer if they have not done already so.

Election for marriage allowance

The election must be made by the transferor no later than four years after the end of the tax year to which it relates. Provided the transferor conditions are met the election, once made, continues for each subsequent tax year unless:

(a) it is made after the end of the tax year to which it relates, in which case it has effect for that one year only; or

(b) it is withdrawn by notice given by the individual by whom it was made; or

(c) the transferor’s spouse or civil partner does not obtain a tax reduction in respect of a tax year for which an election is in force, in which case it ceases to have effect for subsequent tax years, although the person can make further elections.

Example – 2016/17 tax year

A married woman receives taxable income of £9,000 in 2016/17 from self -employment and she has no other taxable income. Her husband has employment income of £43,000 and no other taxable income. They are not eligible for married couple’s allowance. The wife has elected for ‘marriage allowance’ to transfer part of her personal allowance to her husband.


Employment income 43,000

Less personal allowance 11,000

Taxable income 32,000

Tax due £32,000 @ 20% 6,400

Less transferable tax allowance £1,100 @ 20% 220

Tax due 6,180



Self-employment income 9,000

Less personal allowance 11,000

Less transferred tax allowance 1,100


Taxable income nil as income lower than Personal Allowance nil

Tax saving

If the personal allowance was not transferred then the husband would pay tax of (£32,000 at 20%) £6,400. Therefore the couple have saved £220 in tax by transferring part of the wife’s personal allowance.

You can read HMRC’s further guidance on this matter.

Married couple’s allowance

Married couple’s allowance is available to any married couple where at least one spouse was born before 6 April 1935. Entitlement to married couple’s allowance is extended to same-sex couples who are civil partners under the Civil Partnership Act 2004 if at least one partner was born before 6 April 1935. Unlike the age-related personal allowance the age reference to 1935 does not normally change from tax year to tax year.

For marriages before 5 December 2005, the husband’s income is used to work out married couple’s allowance. For ma…
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Reprieved class 2 NICs | Jessica Garbett | 05 January 2018 10:01

Threshold and contributions up before 2019 abolition.

It was announced earlier in November that the government has chosen to delay the abolition of class 2 national insurance contributions (NICs) by a year until 6 April 2019.

For 2018/19 the small profits threshold limit will be £6,205, with contribution rates above this threshold increasing by 10p to £2.95. The special classes of rates for share fishermen and volunteer development workers remain.

The proposed abolition of class 2 NICs and amendments to class 4 published in a policy paper of 2016 remain unchanged. The 2016 paper states that:

Legislation will be brought forward to abolish class 2 NICs by repealing sections 11,11A and 12 of the Social Security Contributions and Benefits Act 1992, and to restructure class 4 contributions to include the small profits limit. Changes will also be made to the benefit entitlement rules to allow class 4 contributions to count for benefit entitlement purposes.

Class 3 contributions, which can be paid voluntarily to protect entitlement to the state pension and bereavement benefit, will be expanded to give access to the standard rate of maternity allowance (MA) and contributory employment and support allowance (ESA) for the self-employed.

Transitional arrangements will be provided to enable certain people with low profits, share fishermen and volunteer development workers to rely on their contribution record in the two years prior to class 2 abolition for longer than usual when claiming contributory ESA and, where eligible, contribution-based jobseeker’s allowance (JSA). These arrangements will remain in place until 1 January 2022.

Article from ACCA In Practice

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