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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Time limits for paying: Inhibition of payment requests

NIM20650 explains when HMRC will inhibit the issue of payment requests. This does not affect the time limits within which Class 2 NICs must be paid. Nor does it affect the date from which higher rates might apply, as described in NIM23002.

If a person asserts that the

  • time limits within which NICs should be paid to count for contributory benefits should be extended, and/or
  • higher rate provisions, as described in NIM23002, should not be applied,

because they did not get payment requests which were inhibited as described in NIM20650, HMRC can demonstrate that the person has not exercised due care and diligence. Due care and diligence is explained at NIM23005. HMRC can do this by referring the person to standard text that is included on the last payment request issued, see below.

When the last payment request is issued on page 1 it states

As a self-employed person you have a continuing liability to pay and any arrears will continue to build up.

On page 2 of the payment request it states

Final reminder

As you have not paid any Class 2 NICs in response to the last three payment requests, we will not issue any more requests. When you make a payment we will start issuing payment requests again. You still have a continuing liability to pay and any arrears will continue to build up. Your right to benefits may be at risk if you do not pay your NICs.

Contributions due at a higher rate

You may have to pay at a higher rate if you pay Class 2 NICs after the end of the tax year following the one in which they were due. For example, NICs due in the xx-xx tax year may be due at a higher rate if paid after Day/Month/Year.