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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 3 NICs: time limits for paying class 3 NICs: when to extend the time limits

Regulation 50, Social Security (Contributions) Regulations 2001

Regulation 6, Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001

NIM25028 sets out the time limits for the payment of Class 3 NICs. those time limits may only be extended when the two tests set out in regulation 50 have been satisfied.

  • The first test is that the failure to pay the contributions within the time limits was due to the contributor’s ignorance or error - see NIM25031
  • The second test is that the ignorance or error was not caused by the contributor failing to exercise due care and diligence - see NIM25032

The first test must be satisfied before the second test can be applied. If there is no ignorance or error, there is no need to establish whether there was a failure to exercise due care and diligence.

When the two tests are satisfied

  • Regulation 50 allows the contributions to be paid by a later date.
  • Regulation 6 allows the contributions to be accepted as paid at an earlier date where the date of payment is after the due date for benefit purposes, see NIM25027. When establishing the date for the contributions to be accepted as paid at an earlier date use the earlier of

    • the date of the first enquiry, or
    • the date of the claim to benefit.

For cases of misleading official advice/guidance see NIM25034.