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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: Inhibition of six monthly payment requests

Section 3 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999

NIM23550 explains that persons granted Small Earnings Exception (SEE) can ask to pay Class 2 National Insurance contributions (NICs) voluntarily. If they ask HMRC to issue payment requests every six months but fail to pay those NICs, using the authority of HMRC’s collection and management powers, HMRC will inhibit the issue of payment requests once there is the equivalent of two years of unpaid Class 2 NICs, see NIM20650 for more information. If the person is entitled to pay Class 2 NICs voluntarily they can ask for a payment request at a later date if they wish.

Address out of date

Payment requests will not be issued to an out of date address. When HMRC gets a new address the issue of payment requests will resume.