NI Class 4 contributions query

[GingerPlant]

As a self-employed person, I usually pay NI Class 2 and Class 4, but this year my earnings would be below NI Class 4 liability (profits less than £12,570).

However, I also received gross income of £50k (rental income from my mother's estate, which is still in administration). I have received a net payment of £40k, with a £10k tax credit as the administrator has paid 20% tax.

My question is whether I will be liable to pay NI Class 4 contributions on the combined income from my self-employment and the rental income from my mother's estate, which comes to a total of £58,895 (£50,000 gross rental income from the estate and £8,895 in self-employment profits) - or would I only be liable for NI Class 4 contributions on my self-employment only?

All advice is appreciated. Many thanks.

[the0ni0nking]

I always understood Class 4 to be based on your self-employed taxable profits.

Your rental income is entirely separate from that and not related to the fact you are self employed. An employed person in the same situation would not be expected to pay Class 4 on that rental income so why should you?

(note - my tax experience is 20 years out of date)

[Gersemi]

https://www.gov.uk/hmrc-internal-manual ... l/nim24001

Class 4 NICs are paid by the Self Employed as a percentage of profits or gains. In other words only the self employed profits liable to income tax are liable to Class 4 NICs.

[GingerPlant]

Thank you both for your helpful replies; reassuring to know that rental income is not usually liable for NI contributions.