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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: payments: transitional provisions

Regulation 89A of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

There will be self-employed earners who were liable to pay Class 2 NICs for the 2014 to 2015 tax year and who paid Class 2 NICs biannually (6 monthly payment requests are issued by HMRC). These payments will have been made in accordance with regulation 89 of the Social Security (Contributions) Regulations 2001 prior to the changes effective from 6 April 2015.

From 6 April 2015, self-employed contributors are no longer entitled to pay biannually.

A final biannual bill [was] issued by HMRC to such contributors for Class 2 NICs due for the last 26 weeks of the 2014 to 2015 tax year, together with any Class 2 NICs arrears due, by 1 June 2015.  The amount due [was] payable by 31 July 2015.

Regulation 89A is a temporary provision to cover this particular scenario.