UK Why can you no longer defer class 4 NI

[Bythebook]

Hiya folks, I'm both employed and self-employed which means that I pay class 1,2 and 4 NI.

Because I earn over £4189 a month in employment, and over £50270 a year in self-employment, I'm paying the double digit NI percentage (up to the respective thresholds) for both class 1 and 4 NI. This seems really unfair.

According to this, somewhat dated article (https://www.jonathanford.co.uk/nati...fer-class-4-national-insurance-contributions/), HMRC should let me know after I've submitted a return if I'm due a NI refund. However I cannot find any official documentation on this.

Anyone know what the situation is?

 

[Truemanbrown]

You have a couple of choices. You defer Class 1 NI by sending in the Form CA72A. Or you can write to HMRC to make a claim.