Apply to HM Revenue and Customs (HMRC) if you want to defer (delay) paying your self-employed National Insurance contributions.

If you defer, you won’t overpay your National Insurance contributions because you’ll pay what’s due after the end of the tax year when the actual amount has been worked out.


You must be both self-employed and employed if you want to defer.

You can defer Class 2 for the 2014 to 2015 tax year if you’re likely to earn more than £805 a week as an employee.

You can defer Class 4 if you’re likely to pay more than £3,278.75 for your Class 1, 2 and 4 contributions.

Use the National Insurance calculator to work out your contributions for the 2014 to 2015 tax year.

How to defer

Send form CA72B to HMRC before the deadline. Read the guidance notes to help you fill in the form.

For the 2014 to 2015 tax year you must apply before 5 April 2015. If you apply after this date HMRC will only let you defer your Class 4 contributions.

Previous tax years

You’ve missed the deadline for Class 2 for the 2013 to 2014 tax year, but you can still apply to defer Class 4 using the 2013 to 2014 version of form CA72B.

For any other tax year - you’ve missed the deadline, but you may be able to claim a refund from HMRC.

Where to send your forms

National Insurance Contributions Office
Deferment Services
Newcastle upon Tyne
NE98 1ZZ

Deferment Services Helpline
0300 0560 631
Monday to Thursday, 8am to 5pm
Fridays, 8am to 4:30pm
Find out about call charges.

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