You can pay voluntary Class 2 National Insurance contributions directly using your online or mobile bank account if you’re paying from a UK bank account. If you’re paying from a foreign bank account, you’ll need to make an online or telephone bank transfer instead. You’ll need: your online banking details the 18-digit reference number shown on your HMRC payment request If you do not have an 18-digit reference number and you’ve already registered with HMRC , contact the National Insurance helpline . Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. Pay now The payment is usually instant but can take up to 2 hours to show in your bank account. Confirmation of payment You do not need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account . This can take up to 8 weeks.

You can set up a Direct Debit to make regular payments from a UK bank account. You cannot pay by Direct Debit from a foreign bank account or if you have a certificate of coverage . Allow 21 days to set up a new Direct Debit. HM Revenue and Customs ( HMRC ) will send you a letter telling you when payments will be taken and how much they will be. Payments will appear on your statement as ‘ HMRC NI-DD’. HMRC will write to you if your payments change for any reason. If you have a question about your Direct Debit payments contact the National Insurance helpline .

Make an online or telephone bank transfer

You can make a bank transfer using Faster Payments, CHAPS or Bacs: from your online bank account by phoning your bank Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs ( HMRC ) on the same or next day, including weekends and bank holidays. CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times. Bacs payments usually take 3 working days. Check your bank’s transaction limits and processing times before making a payment. Paying from a UK bank account You can pay HMRC by Faster Payments, CHAPS or Bacs, using the following details: sort code - 08 32 20 account number - 12001004 account name - HMRC NIC Receipts Reference number to use If you’re paying from a UK bank account the reference number you need to use depends on whether you: live and work in the UK live abroad live in the UK but are paying for a period when you worked abroad Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. If you live and work in the UK you must use the 18-digit reference number shown on your HMRC payment request when you make a payment. Do not leave any spaces between the digits. If you do not have an 18-digit reference number and you’ve already registered with HMRC , contact the National Insurance helpline . If you either live abroad or live in the UK but are paying for a period when you worked abroad, you need to use a different reference number. Use your National Insurance number followed by ‘IC’, your surname then your initial. Examples If your name is Anne Jones and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICJONESA If your name is John Douglas-Hamilton and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICDOUGLAS-HAMILTONJ If your bank limits you to a certain number of characters, use your National Insurance number followed by ‘IC’ and either as much of your surname as possible or the first 5 letters. Paying from an overseas bank account You must only use the following details if you’re using an overseas account: account number ( IBAN ) - GB49 BARC 2020 4830 9447 93 Business Identifier Code ( BIC ) - BARCGB22 account name - HMRC NIC receipts There’s a different way to pay Class 2 National Insurance contributions if you live or work abroad permanently . Reference number to use Use your National Insurance number followed by ‘IC’, your surname then your initial. Examples If your name is Anne Jones and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICJONESA If your name is John Douglas-Hamilton and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICDOUGLAS-HAMILTONJ If your bank limits you to a certain number of characters, use your National Insurance number followed by ‘IC’ and either as much of your surname as possible or the first 5 letters. If you’re an employer paying for an employee living abroad, you should use your 13-character employer number. Banking address HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP Confirmation of payment You do not need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account . This can take up to 8 weeks.

At your bank or building society

You can pay at a branch by cash or cheque. You’ll need your HM Revenue and Customs ( HMRC ) payslip. You’ll find this on the payment request HMRC sent you. If you pay between Monday and Friday, HMRC will accept your payment on the date you make it, and not the date it reaches HMRC ’s account. Make the cheque payable to ‘HM Revenue and Customs only’. Write your 18-digit reference number on the back of your cheque. You’ll find the reference number on the payslip or the payment request sent to you by HMRC . If you do not have a payment request or reference number, you can get help from the National Insurance helpline . Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. Confirmation of payment You do not need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account . This can take up to 8 weeks.

By cheque through the post

You can pay from a UK bank account by sending a cheque to: HM Revenue and Customs National Insurance Contributions and Employer Office BX5 5BD Allow 3 working days for your payment to reach HMRC . Allow longer if you’re sending the payment from overseas. What to include Make your cheque payable to ‘HM Revenue and Customs only’. You’ll need: the 18-digit reference number shown on your HMRC payment request - write this on the back of the cheque the payslip you were sent at the bottom of your HMRC payment request Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. Do not fold your HMRC payslip or cheque, or fasten them together. If you do not have an 18-digit reference number If you’ve already registered with HMRC , contact the National Insurance helpline . If you do not have an HMRC payslip Include a note with: your name, address and telephone number the 18-digit reference number shown on your payment request your National Insurance number - find your National Insurance number if you’ve lost it how much you’re paying Confirmation of payment If you want a receipt, include a note asking for one. You can also check your National Insurance record and your personal tax account . Allow up to 8 weeks for your payment to appear.

Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment

Overview

You pay Class 2 National Insurance contributions to help qualify for certain benefits like the State Pension if you’re self-employed.

This guide is also available in Welsh (Cymraeg).

Most people pay these contributions as part of their Self Assessment tax bill or their contributions are treated as having been paid.

When you might choose to pay

You might choose to pay voluntary Class 2 National Insurance contributions if you:

do not pay through Self Assessment
want to fill any gaps in your National Insurance record - you can check that you’re eligible for periods when you were self-employed
work or live abroad, or have done in the past

If you usually pay Class 2 contributions as part of your Self Assessment bill but have missed the payment deadline, you’ll need to contact the National Insurance helpline to get a reference and make your payment.

You may also choose to pay because you are not eligible to be treated as having paid Class 2 contributions. This applies if you’re any of the following:

an examiner, moderator, invigilator or person who sets exam questions
a minister of religion who does not receive a salary or stipend
a person who makes investments - but not as a business and without getting a fee or commission
a landlord and eligible to pay Class 2 contributions

If you work or live abroad

There’s a different way to make voluntary Class 2 National Insurance contributions if you work or live abroad. Check if you’re eligible and find out how to pay.

How to make voluntary Class 2 National Insurance contributions if you live in the UK

You’ll need to register with HM Revenue and Customs (HMRC) if you do not pay through Self Assessment.

You can register at any time and can usually pay contributions for the past 6 tax years. Check the deadlines for paying voluntary Class 2 contributions.

After you’ve registered

HMRC will send you a payment request between September and the end of October telling you how much to pay.

The payment request will include an 18-digit reference number that you’ll need in order to make a payment. 

Contact the National Insurance helpline if you do not get a payment request by the end of November.

Once you’ve registered, HMRC will send you a payment request each year until:

you tell them you no longer want to pay voluntary contributions
you stop being self-employed
you reach State Pension age

Ways to pay if you live in the UK

Your payment request will give you a deadline to pay HMRC.

Check how long you need to allow for your payment to reach HMRC.

There’s a different way to pay voluntary Class 2 contributions if you work or live abroad and you’re eligible.

You can make same or next day payments:

by paying through your online bank account
by online or telephone banking (by Faster Payments or CHAPS)
at your bank or building society

Allow 3 days for payments to go through with:

online or telephone banking (by Bacs)
a cheque through the post

Allow 21 working days to set up a Direct Debit if you have not set one up before.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it. You do not need to do this if you’re paying using online or telephone banking Faster Payments.

If you miss the payment deadline

If you miss the deadline HMRC has given you, you might have to pay more to fill gaps in your National Insurance record. It may also affect your entitlement to some benefits.

Contact the National Insurance helpline to find out how much you need to pay.

After you’ve paid

You do not need to contact HMRC to check your payment has been received.

It will appear on your National Insurance record and your personal tax account. This can take up to 8 weeks.

View a printable version of the whole guide

Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment

Overview

When you might choose to pay

If you work or live abroad

How to make voluntary Class 2 National Insurance contributions if you live in the UK

After you’ve registered

Ways to pay if you live in the UK

If you miss the payment deadline

After you’ve paid

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Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment

Overview

When you might choose to pay

If you work or live abroad

How to make voluntary Class 2 National Insurance contributions if you live in the UK

After you’ve registered

Ways to pay if you live in the UK

If you miss the payment deadline

After you’ve paid

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