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HMRC internal manual

National Insurance Manual

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.

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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.