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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Time limits for paying: Misleading official advice/guidance

Misleading official advice/guidance occurs when

  • the contributor makes an enquiry about paying National Insurance contributions and
  • a government department or agency gives the contributor incorrect or insufficient information as a result of the enquiry.

The contributor needs to make a specific enquiry. Simply failing to offer advice on the payment of Class 2 NICs cannot be considered as sufficient grounds to review the situation.

Where it is accepted that the contributor had been given misleading official advice/guidance, the contributor should be placed in the position the contributor would have been in if the government department or agency had given correct and full information at the time of the initial enquiry.