PART 6 N.I.CALCULATION OF CAPITAL AND INCOME

CHAPTER 2N.I.EARNED INCOME

Gainful self-employmentN.I.

Meaning of “gainful self-employment”N.I.

65.  A claimant is in gainful self-employment for the purposes of regulations 63 and 64 where the Department has determined that—

(a)the claimant is carrying on a trade, profession or vocation as their main employment,

(b)their earnings from that trade, profession or vocation are self-employed earnings, and

(c)the trade, profession or vocation is organised, developed, regular and carried on in expectation of profit.