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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 2 National Insurance contributions: Time limits for paying: Higher rates for contributions paid late

Section 12(3), Social Security Contributions and Benefits Act 1992

Class 2 NICs are payable at the original rate if they are paid between

  • the date they were originally due and
  • the 5t h April following the end of the tax year in which they were due.

If Class 2 NICs are paid after the end of the tax year following the one for which they were payable, they are due to be paid at a higher rate. Each contribution is payable at the highest Class 2 rate applicable in the period from the week the contribution was due to the date that the contribution is paid. This does not apply in the circumstances described at NIM23007.

Regulation 64, Social Security (Contributions) Regulations 2001

If HMRC demands payment of Class 2 NICs in the last month of a tax year and they are paid within one month of the request they will remain payable at the rates which applied at the time the payment was requested.