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HMRC internal manual

Tax Credits Manual

HM Revenue & Customs
, see all updates

How to check NIRS to confirm liability to Class 2 NI contributions

Version 1.0

Changes to previous version - new guidance.

Step 1

Use the Access to NIRS Person system on your desktop to check there is liability to Class 2 NI contributions

  • in the ‘Resource Group’ section
  • select ‘OK’
  • select ‘OK’. You’ll be taken to the ‘Open Person File’ box
  • enter the customer’s or partner’s NINO
  • select ‘OK’. You’ll be taken to the ‘Identity Screen’ box
  • select the ‘Liability’ page. You’ll be taken to a black screen
  • select ‘Options’
  • select ‘Build list’. This will show the following information

    • the date the customer arrived in the UK
    • the date the customer registered their self-employment

Note: If an ‘End’ date is shown, this will indicate the customer has ended their self-employed.

  • take a screen print of the screen shown.

Note: To take a screen print - select the ‘Print Screen’ button on your keyboard, open a blank Word document and then select ‘Paste’.