NIM23010 - Class 2 National Insurance contributions: Time limits for paying: Inhibition of payment requests

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

If a person asserted 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 had not exercised due care and diligence. Due care and diligence is explained at NIM23005. HMRC did this by referring the person to standard text that was included on the last payment request issued, see below.

When the last payment request was issued on page 1 it stated

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 stated

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.