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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Decision types: Extension of time limit to pay Class 3 National Insurance contributions

Regulation 155A(2)(d) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 155A of the Social Security (Contributions) Regulations 2001 (the Regulations) provides for HMRC officers to decide whether the condition in regulation 50(2) of the Regulations is satisfied.

NIM25028 explains the time limits within which Class 3 National Insurance contributions can be paid. Regulation 50(2) of the Regulations provides for those time limits to be extended. For information about extending the time limits see NIM25030.

For more guidance see DANSP38400.