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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: enforcement

Section 11A of the Social Security Contributions and Benefits Act 1992 and Section 11A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

Any enforcement of Class 2 collected through Self Assessment will be the same as for Income Tax.

When Class 2 NICs are collected through Self Assessment, those individuals who are liable for Class 2 NICs will be subject to Self Assessment late penalties and interest for any late paid Class 2 NICs due for tax years after 5 April 2015.