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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions liability: Payment methods: Direct debit arrangements break down

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

NIM20300 explains when Class 2 National Insurance contributions (NICs) are collected by DD. Where

  • DD arrangements breakdown; and
  • it has not been possible to resume payment by DD; and
  • HMRC have not been advised that the liable person is no longer liable to pay;

HMRC will issue six monthly payment requests, see NIM20550.

Where this happened before 10 April 2011, HMRC issued payment requests quarterly, which was referred to as quarterly billing. See NIM20500 for information about quarterly billing.