UK Expat Self-Employed Tax 2026 -- Class 2/4 NIC, IR35 and Treaty Rules
UK expat self employed tax in 2026: Class 2 NIC voluntary rate is £3.45/week (gov.uk); Class 4 NIC on profits: 6% on £12,570-£50,270 and 2% above. NI thresholds frozen until April 2031 (Autumn Budget 2025). UK dividend rates from 6 April 2026 via UK Ltd: 10.75%/35.75%/39.35%.