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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 2 National Insurance contributions liability: Payment methods: Introduction

Regulations 89 and 90 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Where there is liability for Class 2 National Insurance contributions (NICs) they can be paid by direct debit (DD) or in response to payment requests.

See NIM20300 for Class 2 NICs paid by DD. See NIM20550 about payment requests issued by HMRC.