All we can say is that the rules on NICs are at least as complicated as those for taxation and that there can be extremely large amounts of money involved.

This is especially true when you happen to be employing a reasonable number of people and is another reason to ensure that your business financial affairs are kept under constant review.

There are also, of course, different classes of contributions for the self-employed (whether sole traders or partnerships), voluntary contributions, exceptions, exemptions and all sorts of weird and wonderful regulations to contend with.

So if you are in any way confused by NICs - what you should be paying, what you are entitled to or whatever - please get in touch.