HMRC Admin 21 Response

Hi John
Liability to pay Class 2 NICs ends at the end of the week in which you reach state pension age.  If you reach state pension age on 1 March 2024, your liability to pay Class 2 NICs would end on Saturday 2 March 2024.
As Class 4 NICs are assessed annually, liability to pay them ends at the end of the tax year during which you reach state pension age. Reaching state pension age on 1 March 2024 would mean the last year in which there is a liability to pay Class 4 NICs would be 2023-24.
National Insurance and tax after State Pension age
Thank you.
 

Hi Caroline,
Please speak to our international Trade Teams as below:
Contact HM Revenue & Customs
Thank you.

Hi Demelza,
Yes you can claim the trading allowance. If you opt for this, you cannot claim any other expenses for the self employment.
Thank you.