Pay your Voluntary Class 3 National Insurance contributions by Direct Debit, through your bank, at the Post Office or by post.
It’s your responsibility to make sure that payments reach HM Revenue and Customs (HMRC) on time.
To set up a monthly Direct Debit, send HM Revenue & Customs (HMRC) form CA5603. They’ll write confirming the payment date (within 21 days). If you’re setting the Direct Debit up after the beginning of the tax year and there are arrears to pay, you can do this through your first payment.
Payments appear on your statement as ‘HMRC NI-DD’.
Online or telephone banking
Check your bank’s transaction limits and processing times.
Use HMRC’s bank details and your Class 3 National Insurance reference number as the payment reference (shown on your payslip).
|Sort code||Account number||Account name|
|08 32 20||12001004||HMRC NICO Telephone Banking|
If you’re paying from an overseas account, the account name is GBS Re NICO Receipts HMRC and the details are below.
|Payment currency and account||Account number||Sort code|
|Sterling - UK account only||12535777||08 33 00|
|Other currencies or non-UK accounts||(IBAN): GB96CITI08330012535777||(BIC): CITIGB2L|
If asked for the IBAN, you must also give the BIC.
HMRC’s banking address is Citi, Citigroup Centre, Canada Square, Canary Wharf, London E14 5LB.
At your bank or building society
Use your payslip to pay at your own bank by cash or cheque made payable to ‘HM Revenue & Customs only’ followed by your Class 3 National Insurance contributions reference number (shown on your payslip). Allow 3 working days for payments to reach HMRC.
You must use your payslip. You can pay by debit card, cash or cheque made payable to ‘Post Office Ltd’. Allow 3 working days for payments to reach HMRC.
Include your payslip and cheque made payable to ‘HM Revenue & Customs only’ followed by your Class 3 National Insurance reference number (shown on your payslip). Allow 3 working days for the payment to reach HMRC.
HM Revenue & Customs
National Insurance Contributions and Employer Office
Benton Park View
Newcastle upon Tyne
Don’t fold your payslip or cheque or fasten them together. If you want a receipt, include a note asking for one. You can only send a postdated cheque if you have HMRC’s permission.
If you don’t have a payslip
If you don’t have a payslip, include:
- your contact details
- your Class 3 National Insurance contributions reference number (or National Insurance number)
- how much you’re paying
- the period you’re paying for
Payment options - previous and current years
You can make monthly payments by Direct Debit only. The payments start in May and you should set the debit up before this or your first payment will include any amounts due for the months from May.
The monthly payments vary: for 8 months you’ll pay £54.20 a month and for 4 months you’ll pay £67.75 a month.
You can make a payment every 3 months (ie quarterly) of £176.15. Call the helpline to set quarterly payments. HMRC will send you a bill with a payslip in July, October, January and April - each with a unique reference number to include with your payment. You can’t pay by Direct Debit.
National Insurance helpline
Telephone: 0300 200 3505
Textphone: 0300 200 3519
Find out about call charges