NIM23700 | Class 2 National Insurance contributions: Entitlement to pay voluntarily: Inhibition of six monthly payment requests

NIM23550 explains that persons granted Small Earnings Exception (SEE) could ask to pay Class 2 National Insurance contributions (NICs) voluntarily. If they asked HMRC to issue payment requests every six months but failed to pay those NICs, HMRC inhibited the issue of payment requests once there was the equivalent of two years of unpaid Class 2 NICs, see NIM20650 for more information. If the person was entitled to pay Class 2 NICs voluntarily they could ask for a payment request at a later date if they wished.

Address out of date

Payment requests were not issued to an out of date address. When HMRC received a new address the issue of payment requests resumed.