DMBM525530 | Debt and return pursuit: NIC: class 2 NICs: statutory due date

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Statutory Due date for Class 2 NICs

Regulation 89(2) of Schedule 4 to the Social Security (Contributions) Regulations 2001 provides that where HMRC issues a bill within 14 days after the end of the contributions quarter, payment of Class 2 must be made not later than 28 days after the date shown on the bill.

This is the statutory due date and enforcement action must be commenced before its sixth anniversary.

Bill issued late

In late payment cases where the bill is not issued until some time later, Regulation 89(4) (b) confirms that the statutory due date is 28 days after the date of issue of the bill.