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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: Extending the time limits for paying voluntary Class 2 NICs

Regulation 61 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Some people who are self employed are not liable to pay Class 2 NICs, but they may pay them voluntarily, see NIM23500. The time limits for paying voluntary Class 2 NICs may only be extended when the two tests set out in regulation 61 have both been satisfied.

  • The first test is that the failure to pay the contributions within the time limits was due to the contributor’s ignorance or error.
  • The second test is that ignorance or error was not caused by the contributor failing to exercise due care and diligence.

NIM23005 shows how the tests are satisfied. The first test must be satisfied before the second test can be applied. If there is no ignorance or error, there is no need to establish due care and diligence.

See NIM23010 if a person asserts that the time limits within which NICs should be paid to count for contributory benefits should be extended because HMRC did not issue payment requests.