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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: change of circumstances

Regulation 87 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 87 requires contributors to immediately notify HMRC if they became, or ceased to be, liable or entitled to pay Class 2 NICs on or before 5 April 2009.

Regulation 87A of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 87A requires contributors to immediately notify HMRC if they became, or ceased to be, liable or entitled to pay Class 2 NICs during the period 6 April 2009 to 5 April 2015.

Regulation 87AA of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

From 6 April 2015 a contributor must notify HMRC if they commence, or cease, to be a self-employed earner.

Self-employed earners who fall within the Self Assessment regime and who fail to notify HMRC will be subject to notification penalties under Self Assessment.