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  • NI record for profits between SPT and LPT (6725-12750)

    "If a person’s profits are from the SPT to the LPT, they will not need to pay Class 2 NICs, their contributions are treated as having been paid to protect entitlement to State Pension and certain benefits". This has been the case for me for the past couple of tax years - should the NI record show those years as paid? Mine say they are not full? Assumed the new guidelines meant no voluntary contributions required as pension contribution covered?