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Are contributions paid by a self-employed person paid net or gross?

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Are contributions paid by a self-employed person paid net or gross?

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From 6 April 2001, all contributions, with the exception of employer contributions, are paid net of basic rate tax, including those paid by the self-employed, and irrespective of whether the contributor is a tax payer. The insurer will reclaim basic rate tax relief from HMRC.

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