How do I make sure a female taxpayer who is over 60 is automatically exempt from Class 4 NIC?
In the Class 4 NIC section of the Self-employment, Lloyd’s Underwriter and Partnership supplements, a box is used to indicate exemption from Class 4 NIC. If the taxpayer is over 65, as determined by the date of birth entered in box 1 in the section “Your personal details” on page TR1 of the Tax Return form, “X” is automatically entered in the Class 4 NIC exemption box. However, if the taxpayer is female the exemption box must be set to “X” if she is over 60. The Tax Return form does not include any box to indicate the sex of the taxpayer, so we have included auxiliary option buttons in the section “Your personal details” on page TR1 of the Tax Return form where you can indicate the taxpayer’s sex. The default setting is “Male”. The appropriate option button will be selected when you import the client details from a TaxBase database, but you can also select the appropriate option manually. To ensure that the Class 4 NIC exemption box is set to “X” automatically for a female taxpayer who
