NIM20750 - 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 had to notify HMRC if they

• became, or ceased to be, liable to pay, Class 2 National Insurance contributions (NICs); or
• became, or ceased to be, entitled to pay Class 2 NICs; or
• changed their address.

Provisions allowed for penalties to be imposed for late notification of the above, see NIM23008. Penalties did not apply to those who were entitled to pay Class 2 NICs voluntarily who were not liable to pay.