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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions liability: Payment methods: Six-monthly payment request includes arrears

Section 11 of the Social Security Contributions and Benefits Act 1992; section 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; regulation 89 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) as amended by regulations 1(2) and 6 of the Social Security (Contributions)(Amendment No. 3) Regulations 2011 (SI 2011 No 797)

NIM20550 explains how Class 2 National Insurance contributions (NICs) are requested by HMRC and when they are due for payment for periods of liability from 10 April 2011. When the first six monthly payment request is issued in October 2011, for NICs due for periods of liability within the first 26 weeks of the 2011/12 contribution year, it will also include any unpaid Class 2 NICs for periods of liability ending before 10 April 2011. These unpaid NICs should be paid immediately. The example below illustrates this.


Payment request issue date Period of liability Number of contribution weeks Due date of payment
October 2011 10/04/11 to 08/10/11 26 31/01/12
  11/04/10 to 09/04/11 52 Immediate

Inhibition of payment requests

See NIM20650 about when HMRC inhibits the issue of payment requests.