NIM20600 | Class 2 National Insurance contributions liability: Payment methods: Six-monthly payment request includes arrears

Section 11 of the Social Security Contributions and Benefits Act 1992

Section 11 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

Regulation 89 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004) as amended by regulations 1(2) and 6 of the Social Security (Contributions)(Amendment No. 3) Regulations 2011 (SI 2011 No. 797)

NIM20550 explains how Class 2 National Insurance contributions (NICs) were requested by HMRC and when they were due for payment for periods of liability from 10 April 2011. When the first six monthly payment request was issued in October 2011, for NICs due for periods of liability within the first 26 weeks of the 2011/12 contribution year, it also included any unpaid Class 2 NICs for periods of liability ending before 10 April 2011. These unpaid NICs had to be paid immediately. The example below illustrates this.

Example

Inhibition of payment requests

See NIM20650 about when HMRC inhibited the issue of payment requests.