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NIM70500 | Class 2 National Insurance contributions: general information: change of circumstances

From HM Revenue & Customs · National Insurance Manual

Regulations 87, 87A and 87AA of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

The above regulations require contributors to

  • immediately notify HMRC if they became, or ceased to be, liable or entitled to pay Class 2 NICs on or before 5 April 2009.

  • immediately notify HMRC if they became, or ceased to be, liable or entitled to pay Class 2 NICs during the period 6 April 2009 to 5 April 2015.

  • notify HMRC if they commence, or cease, to be a self-employed earner from 6 April 2015.

Self-employed earners who fall within the Self Assessment regime and who fail to notify HMRC will be subject to notification penalties under Self Assessment.