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HMRC internal manual

National Insurance Manual

Class 3 NICs: Additional Class 3 NICs: Methods of payment

A person can pay additional Class 3 NICs by:

  • cheque
  • cash
  • postal order.They cannot pay by direct debit or quarterly bill as those methods can only be used for paying Class 3 NICs for the current or a future year, rather than for a past year(s).