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HMRC internal manual

National Insurance Manual

Class 3 NICs: time limits for paying class 3 NICs: background

There are time limits for the payment of Class 3 NICs, see NIM25028. In addition, they may be payable at more than their original rate, see NIM25029.

Class 3 NICs cannot be accepted if they are too late to count for benefit. The Class 3 is said to be precluded. If a contributor pays Class 3 NICs which are too late to count for benefit, the contributions may be refunded or appropriated to another year, see NIM25005.

Regulation 62, Social Security (Contributions) Regulations 2001

Class 3 NICs can also be paid by a third party on behalf of a deceased person

  • if they were entitled to pay before the date of death, and
  • if the payment would benefit the next of kin.

The same time limits and higher rate provisions apply.