Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
, see all updates

Decision types: Extension of time limit to pay voluntary Class 2 National Insurance contributions

Regulations 61 and 155A(2)(i) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 155A(2)(i) of the Social Security (Contributions) Regulations 2001 (the Regulations) provides for HMRC officers to decide whether the time limit for paying voluntary Class 2 National Insurance contributions (NIC) can be extended.

Some people who are

  • self employed who do not have to pay Class 2 NIC, or
  • abroad

can pay Class 2 voluntarily, see NIM20008 and NIM33600. The time limits for paying voluntary Class 2 NIC are explained in NIM23001. Regulation 61 of the Regulations allows for those time limits to be extended providing certain conditions are satisfied. For guidance about extending the time limits see NIM23003.

For guidance about the wording of such a decision see DANSP39400.