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Correcting Class 2 National Insurance Payments

Are you self-employed?

Are your Class 2 National Insurance payments showing correctly?

If you are self-employed, you pay Class 2 National Insurance contributions (NIC) to help qualify for certain benefits like the State Pension. Most people pay these contributions as part of their Self Assessment tax bill or their contributions are treated as having been paid.

Some voluntary contributions for tax year 2022/23 have been credited to individual NIC records late by HMRC. This has resulted in the payments being treated wrongly as late and not accepted. Some people have seen their payments rejected and refunded by HMRC. 

Despite being urged to find a solution to this issue, HMRC has not taken remedial action. This means individuals impacted by this issue need to call the HMRC helpline: 0300 200 3500.

Why are correct Class 2 NICs so vital?

Class 2 NIC is important as it provides entitlement for self-employed individuals towards ‘contributory’ state benefits such as State Pension, Maternity Allowance and Employment & Support Allowance. Insufficient Class 2 NICs may impact the amount of benefit you are entitled to receive.

You have until 5 April 2025 to plug gaps in your national insurance record going back to 2006. (The Government has extended the deadline for voluntary contributions.) From 6 April 2025 you can only go back six years. Insufficient NI payments could impact the value of the state pension you receive when you reach pensionable age.

Are your Class 2 NI contributions showing correctly?

To check your National Insurance record, you need to sign in to your personal tax account using your Government Gateway user ID and password.

Our tax clients have peace of mind their tax bills are minimised, and they don’t need to contact HMRC. We liaise with HMRC and resolve any issues on their behalf. To find out more, please contact us for an initial discussion without obligation.

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