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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: allocation of monies

From the 2015 to 2016 tax year, most self-employed earners will use their Self Assessment tax return to pay income tax, Class 2 and Class 4 NICs.

Allocation of monies will follow normal DMB allocation rules.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

For more information, see DMBM210100.