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NIM20450 | Class 2 National Insurance contributions liability: Payment methods: Direct debit arrangements break down

From HM Revenue & Customs · National Insurance Manual

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

NIM20300 explains when Class 2 National Insurance contributions (NICs) were collected by DD. Where

  • DD arrangements broke down; and

  • it was not possible to resume payment by DD; and

  • HMRC were not advised that the liable person was no longer liable to pay;

HMRC issued six monthly payment requests, see NIM20550.

Where this happened before 10 April 2011, HMRC issued payment requests quarterly, which was referred to as quarterly billing. See NIM20500 for information about quarterly billing.