[Dick]

This may be of use to those either just starting up or winding down and income is small.
If your NET profit is less than £5,595 for this tax year then you don't have to pay Class 2 NIC's, currently it's £2.65 per week. I only found this out by chance. I've applied for an exception certificate as I'm slowly downsizing so I expect a refund of the contributions I've made. It's not a lot but something I didn't need to pay as I've paid sufficient contribtions for full state pension etc. I think you can also claim if you've overpaid in previous tax years as well.