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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Class 4 liability: deferment & the annual maximum

Regulations 95 & 100 SS(C)R 2001

To avoid an overpayment of NICs and the need for refund later a contributor can ask to defer any liability to pay Class 4 NICs. Deferment Services within NIC&EO handle all work associated with deferment.