TCM1000477 | How to check NIRS to confirm liability to Class 2 NI contributions
From HM Revenue & Customs · Tax Credits Manual
Version 1.0
Changes to previous version - new guidance.
Step 1
Use the Access to NIRS Person system on your desktop to check there is liability to Class 2 NI contributions
in the ‘Resource Group’ section
select ‘OK’
select ‘OK’. You’ll be taken to the ‘Open Person File’ box
enter the customer’s or partner’s NINO
select ‘OK’. You’ll be taken to the ‘Identity Screen’ box
select the ‘Liability’ page. You’ll be taken to a black screen
select ‘Options’
select ‘Build list’. This will show the following information
the date the customer arrived in the UK
the date the customer registered their self-employment
Note: If an ‘End’ date is shown, this will indicate the customer has ended their self-employed.
take a screen print of the screen shown.
Note: To take a screen print - select the ‘Print Screen’ button on your keyboard, open a blank Word document and then select ‘Paste’.