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Form

Defer payment of Class 1 National Insurance contributions (CA72A)

Apply to pay your National Insurance contributions at a later date.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
16 December 2025
Show all updates

  1. The 2026 to 2027 version of form CA72A and notes have been added. The 2024 to 2025 version of form CA72A and notes have been removed.

  2. The 2025 to 2026 version of form CA72A and guidance notes have been added.

  3. The 2024 to 2025 version of form CA72A and notes have been added.

  4. Form CA72A and the notes to help you complete the form have been updated for 2023.

  5. The CA72A and notes have been updated to show the change in National Insurance contributions rates on earnings from 6 November 2022.

  6. The CA72A and notes have been updated to show new National Insurance contributions rates on earnings that will apply from 6 July 2022.

  7. The information in the 'Details' section has been amended to confirm that you should use this form to apply to defer payment for the tax year 6 April 2022 to 5 April 2023 only.

  8. The 2022 to 2023 version of form CA72A and notes have been added.

  9. The 2021 to 2022 version of form CA72A and notes have been added.

  10. The 2020 to 2021 version of form CA72A and notes have been added to this page.

  11. The 2019 to 2020 version of form CA72A and notes have been added to this page.

  12. The 2018 to 2019 version of form CA72A and notes have been added to this page.

  13. The 2017 to 2018 version of form CA72A and notes have been added to this page.

  14. The 2016 to 2017 version of form CA72A and notes have been added to this page.

  15. An online service is now available.

  16. First published.

Documents

Apply online

http://www.tax.service.gov.uk/digital-forms/form/apply-for-deferment-of-payment-of-class-1-national-insurance-contributions/draft/guide

Apply by post for tax year 6 April 2026 to 5 April 2027

PDF, 170 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Guidance notes for tax year 6 April 2026 to 5 April 2027

PDF, 114 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Apply by post for tax year 6 April 2025 to 5 April 2026

PDF, 168 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Guidance notes for tax year 6 April 2025 to 5 April 2026

PDF, 113 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the post form for:

  • 6 April 2026 to 5 April 2027 to apply to defer payment for the tax year 6 April 2026 to 5 April 2027, up to 14 February 2027 only
  • 6 April 2025 to 5 April 2026 to apply to defer payment for the tax year 6 April 2025 to 5 April 2026, up to 14 February 2026 only

Read the guidance notes for more information on when to apply.

Applying online

You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.

Applying by post

Print, fill in by hand and post to the address on the form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Sign up for emails or print this page

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