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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 2 National Insurance contributions: Entitlement to pay voluntarily: Introduction

Regulation 87, 87A, 88, 89, 90, 146, 147 and 148 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Who can pay voluntarily

There are two groups of persons who are not liable to pay Class 2 National Insurance contributions (NICs) but who are entitled to pay them voluntarily, those

  • excepted from liability to pay because they have been granted Small Earnings Exception (SEE), see NIM21000; and
  • who satisfy certain conditions that allow them to pay Class 2 NICs for periods whilst working abroad, whether employed or self-employed, see NIM33601.

Notifying HMRC date a person wants to start or stop paying Class 2 NICs voluntarily

Those who are entitled and choose to pay Class 2 NICs voluntarily should tell HMRC, in writing or by electronic communications approved by HMRC, when they become or cease to be entitled to pay Class 2 NICs. They must do this on the date they wish to start or stop paying Class 2 NICs. There is no penalty for not telling HMRC when they want to start or stop paying Class 2 NICs voluntarily.

Notifying a change of address

A person paying Class 2 NICs voluntarily must tell HMRC of any change of address, in writing or by electronic communications approved by HMRC. If they fail to do this there is no penalty.