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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: NIC: general: class 2 and 3 loose National Insurance stamps

Background

Between July 1948 and April 1992 Class 2 and 3 National Insurance contributions were made by buying special adhesive stamps from the Post Office and affixing them to official National Insurance Cards (CF1).

Only by affixing the stamps to a valid card and cancelling them by writing the date across the stamp did they become a paid contribution. These cards had to be exchanged for new ones on an annual basis at the appropriate government office. The rates of contributions payable also changed each year.

From 1992 the only methods of payment of these contributions available are either by Direct Debit (introduced in 1975) or quarterly billing.

Arrears Cards (CF14) were used to affix loose stamps to when the original cards (CF1) were no longer valid for issue, that is, after the end of the Contribution Year.

Future action

Although contribution stamps are no longer available, contributors are still finding and sending them to the National Insurance Contribution Office (NICO) asking for them to be credited to their National Insurance accounts. Such stamps are no longer valid and are not acceptable as contributions. If any section holds any CF14 or its replacement (CA5605) these cards must be destroyed immediately.

Any stamps received must be left loose and at no time should they be affixed to the CF14 or CA5605 (or indeed anything else). The loose stamps must be passed to:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)