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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 2 National Insurance contributions liability: Change of circumstances

Regulations 87, 87A and 88 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

A contributor must notify HMRC if they

  • become, or cease to be, liable to pay, Class 2 National Insurance contributions (NICs); or
  • become, or cease to be, entitled to pay Class 2 NICs; or
  • change their address.

There are provisions which allow for penalties to be imposed for late notification of the above, see NIM23008. Penalties do not apply to those who are entitled to pay Class 2 NICs voluntarily who are not liable to pay.