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Sub postmaster salaries are subject to National Insurance Contributions at source as an employee. In many cases the income is part of the turnover of a retail shop.
For Income Tax purposes the Inland Revenue normally agree to issue an NT code number so that tax is not deducted at source, and the income is assessed as part of the trading income of the shop.
Even though the Contributions Agency is now part of the Inland Revenue, all of the profits are assessed to Class 4 NIC, which effectively charges the same income twice.
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