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CCH Software User Documentation

Class 4 NIC

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Class 4 National Insurance Contributions (NIC) is a charge levied on the business profits of the self-employed, and on an individual's share of profits made within a partnership. However, it does not entitle the individual to any social security benefits.

To Make Adjustments

  1. Open the NIC adjustment window in the Tax Return Data menu.

  1. Enter amounts for the following, where required, in the relevant columns:

  • Interest/annuities/charges
  • Other adjustments
  • Income earned as employee
  • Losses/interest brought forward
  • Loss brought forward offset
  • Adjustments allowed
  1. The total amount of adjustments allowed appears in Adjustments to profit chargeable to Class 4 NIC box in the Summary section.

  2. Click Save and Close.

Exclude from NIC

Selecting the Exclude from NIC checkbox for a particular trade disables the columns in the upper grid so no adjustments can be made.

For 2015 tax years and earlier, this column is named Is excepted?.

Deferment claim (2014/15 and earlier years)

If your client has a Class 4 NIC deferment agreement in place with HMRC, select the Deferment claimed checkbox. This selects the deferment box on the Tax Return and Class 4 NIC is calculated at only the higher rate in the SA302 computation.


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