NIM23501 | Class 2 National Insurance contributions: Entitlement to pay voluntarily: Introduction

Regulation 87, 87A, 88 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Who can pay voluntarily

There were two groups of persons who were not liable to pay Class 2 National Insurance contributions (NICs) but who were entitled to pay them voluntarily, those

• excepted from liability to pay because they had been granted Small Earnings Exception (SEE), see NIM21000; and

• who satisfied certain conditions that allow them to pay Class 2 NICs for periods whilst working abroad, whether employed or self-employed, see NIM33601.

Notifying HMRC of a date a person wanted to start or stop paying Class 2 NICs voluntarily

Those who were entitled and chose to pay Class 2 NICs voluntarily should have told HMRC, in writing or by electronic communications approved by HMRC, when they became or ceased to be entitled to pay Class 2 NICs. They had to do this on the date they wished to start or stop paying Class 2 NICs. There was no penalty for not telling HMRC when they wanted to start or stop paying Class 2 NICs voluntarily.

Notifying a change of address

A person paying Class 2 NICs voluntarily had to tell HMRC of any change of address, in writing or by electronic communications approved by HMRC. If they failed to do this there was no penalty.