Class 2 National Insurance contributions: Time limits for paying: Accepting Class 2 NICs as paid at an earlier date
Regulation 6, Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001
Where any Class 2 NICs are paid after the due date of payment, the contributions may be accepted as paid at an earlier date when the two tests set out in regulation 6 have both been satisfied.
The tests of ignorance or error and due care and diligence are the same as for Regulation 61, Social Security (Contributions) Regulations 2001 shown at NIM23003. How the two tests are satisfied is shown at NIM23005.
See NIM23006 for cases of misleading official advice/guidance.