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HMRC internal manual

National Insurance Manual

Class 3 NICs: methods of payment

Regulations 89 and 90 Social Security (Contributions) Regulations 2001

A person may pay Class 3 NICs by:

  • quarterly bill
  • annual bill
  • direct debit
  • cheque

Before a customer pays by cheque, they need to contact HMRC and request a payment slip which will provide an 18-digit reference number.