谢谢mm说到这个Small Earnings Exception certificate，我在网上认真查了下。lzmm也可以参考下，这么看下来我觉得需要准备的东西挺多的。
这个certificate是那些一年赚不到交税底线的自雇者可以跟HM Revenue申请的，是为了连class 2都不用交了。但就算你申请了这个也可以继续交class2，这个又涉及到了以后的pension问题就不多说了。
交税的底线我查了是
were less than £5,075 for the period from 6 April 2010 to 5 April 2011 and/or are expected to be less than £5,315 in the tax year period
from 6 April 2011 to 5 April 2012. 明年4月到后年4月就是7000多了。
而申请MA的收入要求是Your earnings are averaged over any 13 weeks in your test period. （在26周里选你收入最多的13周）
If you are self-employed and do not have a small earnings exception certificate, for any week covered by a Class 2 NI contribution you will be treated as having enough earnings to result in the standard rate of MA, payable at the end of the week covered by a Class 2 NI contribution. This means that:
- From 6 April 2009 treated as earning £136.73
- From 12 April 2010 treated as earning £138.75
- From 11 April 2011 treated as earning £143.03
Jobcentre Plus will ask HM Revenue & Customs to confirm the information you give about your Class 2 NI contributions on your MA claim form.
如果我没有理解错的话，就按2011年算，就是13周总共要有约1859镑的收入证明（这个收入距离要交税还远着呢，所以不用担心要交税的问题）。可是不太好的是jobcentre有可能会去跟HM Revenue & Customs求证。至于怎么求证网上木写，我想无非是要你的报税单吧，可是如果没有到报税的时间怎么可能有今年的报税单呢。。。难道要在申请MA前先跟HM Revenue & Customs报了税。。。这个我今晚在问问看我老公他是做tax advisor的。如果证明的方法很简单，那就不用担心了。
所以说为了不被求证或者按30镑一周的收入算，最好是去申请small earnings exception certificate
If you are self-employed and hold a small earnings exception certificate, you will be treated as having earnings equal to the MAT at the end of any week covered by your certificate. This means you are treated as earning £30 a week. This applies even if you pay a class 2 NI contribution for a week which is also covered by the certificate. Send this certificate in with your MA claim form.
但是如果像是lzmm临时去申请自雇的情况，我觉得不太能申请这个certificate，因为没有之前自雇的报税记录，在没有任何根据下 HM Revenue & Customs应该是不会给的。而且还要出示很多关于你的自雇的收支证明，办起来就太麻烦了。
所以结论是不太用担心收入会超要交税的问题，但要想怎么证明给申请MA的地方看，你有他们要求的收入。这些是我的理解，如果有误请大家纠正{:5_136:}
