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National Insurance

I am a GP partner and also have a salaried post. Class 1 national insurance contributions (NI) are deducted from my pay for this post. As a self-employed partner I also pay class 4 NI on my practice profit share. Is there is an annual ceiling on the total amount of NI payable? If I have paid too much, how do I get it back?

Whether you are employed or self-employed, there is a limit to the amount of NI you need to pay each tax year. The limit for 2009/10 is £43,875. An additional 1 per cent is due on all earnings above this limit. With your salaried job, you will be paying class 1 NI at 11 per cent on your earnings up to the limit and on your profit share, you will be paying class 4 NI at 8 per cent.

This may well mean that you are paying more NI than you need to. Usually HM Revenue & Custom's NI office will contact you if it thinks you have overpaid.

If not, I suggest you write to your tax office with details of the NI you have paid on your employed and self-employed income. State clearly your NI number and tax reference.

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