Employees with more than one job may be able to defer (delay) paying Class 1 National Insurance.
You can do this if any of the following apply:
You’ll usually pay a reduced rate of 2% on your weekly earnings between £157 and £866 in one of your jobs (instead of the standard rate of 12%).
You can’t defer Class 4 contributions any more.
You may be able to claim a refund for previous tax years.
Send form CA72A before :
HM Revenue and Customs (HMRC) will check if you’ve paid enough National Insurance at the end of the tax year, and they’ll write to you if you owe anything.
To pay, send your payslip and a cheque to HMRC. If you don’t have a payslip, include a letter with the following information:
Don’t include personal or financial information like your National Insurance number or credit card details.