NIM20251 | Class 2 National Insurance contributions liability: Payment methods: Introduction

Regulations 89 and 90 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

Where there was a liability for Class 2 National Insurance contributions (NICs) they could be paid by direct debit (DD) or in response to payment requests.

See NIM20300 for Class 2 NICs paid by DD. See NIM20550 about payment requests issued by HMRC.