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...cast.] Taxes As a sole trader, your main taxes are income tax, which you’ve already looked at in Section 2, and National Insurance contributions (NICs). There are two categories of NIC which apply when your income exceeds a certain level: Class 2, currently payable at a weekly rate of £3, and Class 4, payable as a percentage of your profits. Both will be calculated and...

...casting simple money accounts, and mental calculation of small money sums. Prisoners aged 40 or above should not receive instruction, except in special cases, recommended by the chaplain, and approved by the governor. Prisoners identified by the chaplain as having no capacity for instruction shall be excluded. Prisoners who are idle shall be temporarily excluded....