§
Mr. Jack
The latest estimates for 1996–97 are given in the table. National insurance contributions include both employee and the corresponding employer contributions. The three employment categories shown in the table are based on the classification used in Inland Revenue administrative systems. Inland Revenue administrative practice is to manage a taxpayer's affairs according to the "main source" of his/her income. For nearly all taxpayers this is either employment (schedule E) or self-employment (schedule D) income. In a small number of cases, the "main source" may not reflect his/her principal source of income.
| Individuals paying income tax but not paying national insurance contributions (thousands) |
| Total Income1 £ per year |
Main source2, 3 Schedule E employment income |
Main Source2 Schedule D self employment income |
Other sources4 |
Total |
| Under 5,000 |
160 |
30 |
220 |
410 |
| 5,000–10,000 |
320 |
100 |
1,890 |
2,310 |
| 10,000–15,000 |
160 |
50 |
880 |
1,090 |
| 15,000–20,000 |
70 |
20 |
390 |
480 |
638W
| Individuals paying income tax but not paying national insurance contributions (thousands) |
| Total Income1 £ per year |
Main source2,3 Schedule E employment income |
Main Source2 Schedule D self employment income |
Other sources4 |
Total |
| 20,000–25,000 |
30 |
10 |
180 |
220 |
| 25,000–30,000 |
20 |
10 |
170 |
100 |
| 30,000–40,000 |
20 |
10 |
70 |
100 |
| Over 40,000 |
30 |
20 |
60 |
110 |
| Total |
810 |
250 |
3,760 |
4,820 |
| 1 Total income for tax purposes. |
| 2 The description 'main source income' follows Inland Revenue administrative practice and reflects the classification used in Inland Revenue Statistics. |
| 3 These figures include employees over the pension age (65 for men, 60 for women) who do not pay national insurance contributions. However, contributions are paid by their employers, where their earnings exceed the Class 1 lower earnings limit. |
| 4 Includes pensions and investment income. |
| Individuals paying more income tax than national insurance contributions (thousands) |
| Total income £ per year |
Main source1 Schedule E employment income |
Main source1 Schedule D self employment income |
Other sources2 |
Total |
| Under 5,000 |
10 |
— |
— |
10 |
| 5,000–10,000 |
730 |
560 |
30 |
1,320 |
| 10,000–15,000 |
1,150 |
650 |
50 |
1,850 |
| 15,000–20,000 |
1,820 |
350 |
50 |
2,220 |
| 20,000–25,000 |
1,820 |
190 |
20 |
2,030 |
| 25,000–30,000 |
1,110 |
120 |
20 |
1,250 |
| 30,000–40,000 |
900 |
130 |
20 |
1,050 |
| Over 40,000 |
700 |
220 |
10 |
930 |
| Total |
8,240 |
2,220 |
200 |
10,660 |
| 1 The description 'main source income' follows Inland Revenue administrative practice and reflects the classification used in Inland Revenue Statistics. |
| 2 Includes pensions and investment income. |
| Individuals paying less income tax than national insurance contributions (thousands) |
| Total income £ per year |
Main source1 Schedule E employment income |
Main source1 Schedule D self employment income |
Other sources2 |
Total |
| Under 5,000 |
830 |
110 |
— |
940 |
| 5,000–10,000 |
3,810 |
230 |
10 |
4,050 |
| 10,000–15,000 |
3,140 |
— |
10 |
3,150 |
| 15,000–20,000 |
1,440 |
— |
— |
1,440 |
| 20,000–25,000 |
430 |
— |
— |
430 |
| 25,000–30,000 |
70 |
— |
— |
70 |
| 30,000–40,000 |
10 |
— |
— |
10 |
| Over 40,000 |
— |
— |
— |
— |
| Total |
9,730 |
340 |
20 |
10,090 |
| 1 The description "main source income" follows Inland Revenue administrative practice and reflects the classification used in Inland Revenue Statistics. |
| 2 Includes pensions and investment income. |