Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment

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1. Overview

You pay Class 2 National Insurance contributions to help qualify for certain benefits like the State Pension if you바카라 사이트™re self-employed.

This guide is also available in Welsh (Cymraeg).

Most people pay these contributions as part of their Self Assessment tax bill or their contributions are treated as having been paid.

When you might choose to pay

You might choose to pay voluntary Class 2 National Insurance contributions if you:

• do not pay through Self Assessment
• want to fill any gaps in your National Insurance record - you can check that you바카라 사이트™re eligible for periods when you were self-employed
• work or live abroad, or have done in the past

If you usually pay Class 2 contributions as part of your Self Assessment bill but have missed the payment deadline, you바카라 사이트™ll need to contact the National Insurance helpline to get a reference and make your payment.

You may also choose to pay because you are not eligible to be treated as having paid Class 2 contributions. This applies if you바카라 사이트™re any of the following:

• an examiner, moderator, invigilator or person who sets exam questions
• a minister of religion who does not receive a salary or stipend
• a person who makes investments - but not as a business and without getting a fee or commission
• a landlord and eligible to pay Class 2 contributions

If you work or live abroad 

There바카라 사이트™s a different way to make voluntary Class 2 National Insurance contributions if you work or live abroad. Check if you바카라 사이트™re eligible and find out how to pay.

How to make voluntary Class 2 National Insurance contributions if you live in the UK

You바카라 사이트™ll need to if you do not pay through Self Assessment.

You can register at any time and can usually pay contributions for the past 6 tax years. Check the deadlines for paying voluntary Class 2 contributions.

After you바카라 사이트™ve registered

HMRC will send you a payment request between September and the end of October telling you how much to pay.  

The payment request will include an 18-digit reference number that you바카라 사이트™ll need in order to make a payment.바카라 사이트¯Â 

Contact the National Insurance helpline if you do not get a payment request by the end of November. 

Once you바카라 사이트™ve registered, HMRC will send you a payment request each year until: 

• you tell them you no longer want to pay voluntary contributions 

• you stop being self-employed

• you reach State Pension age

Ways to pay if you live in the UK

Your payment request will give you a deadline to pay HMRC.

Check how long you need to allow for your payment to reach HMRC.

There바카라 사이트™s a different way to pay voluntary Class 2 contributions if you work or live abroad and you바카라 사이트™re eligible.

You can make same or next day payments:

• by paying through your online bank account

• by online or telephone banking (by Faster Payments or CHAPS)

• at your bank or building society

Allow 3 days for payments to go through with: 

• online or telephone banking (by Bacs) 

• a cheque through the post

Allow 21 working days to set up a Direct Debit if you have not set one up before.

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it. You do not need to do this if you바카라 사이트™re paying using online or telephone banking Faster Payments.

If you miss the payment deadline

If you miss the deadline HMRC has given you, you might have to pay more to fill gaps in your National Insurance record. It may also affect your entitlement to some benefits.

Contact the National Insurance helpline to find out how much you need to pay.

After you바카라 사이트™ve paid

You do not need to contact HMRC to check your payment has been received.

It will appear on your National Insurance record and your personal tax account. This can take up to 8 weeks.

2. If you work or live abroad

You may be able to pay voluntary Class 2 National Insurance contributions if you바카라 사이트™re living abroad and are either:

• self-employed in the UK
• self-employed abroad

If you바카라 사이트™ve worked abroad in the past, you can check if you can pay voluntary Class 2 contributions to fill any gaps.

How to make voluntary Class 2 contributions

There바카라 사이트™s a different way to pay depending on whether you have a certificate of coverage or not. 

You do not need to pay social security contributions in the country you바카라 사이트™re working in if you have a certificate of coverage. 

Check if you can apply for a certificate of coverage.

If you have a certificate of coverage

You can pay voluntary Class 2 contributions if your profits from self-employment are below £6,725. This will protect your entitlement to certain benefits and the State Pension. 

HM Revenue and Customs (HMRC) will automatically send you a payment request between September and the end of October.

Call the self-employed helpline if HMRC does not contact you by the end of November.

You need to pay by either:

• making an online or telephone bank transfer 

• cheque through the post if you바카라 사이트™re paying from a UK bank account

If you do not have a certificate of coverage

You can apply to pay voluntary Class 2 contributions to protect your entitlement to certain benefits and the State Pension.

You may need to pay social security contributions in the country you are in.

When you might not need to pay voluntary Class 2 contributions

You do not usually need to pay voluntary Class 2 contributions if both of the following apply: 

• you have a certificate of coverage

• your profits are £6,725 or more 

This is because your contributions will be treated as having been paid, which means your National Insurance record is automatically protected.

For your contributions to be treated as having been paid, you바카라 사이트™ll need to send HMRC your accounts. 

Sending your accounts

You바카라 사이트™ll need to provide either:

• formal profit and loss accounts 

• 3-line accounts showing gross business takings or earnings (including any commission or tips), total expenses and net profit or loss figures

Send your accounts together with your full name, address and National Insurance number to:

Self-Employment Services 
North East England
HMRC 
BX9 1AN

The deadline for sending your accounts is 31 January following the end of the tax year that the Class 2 National Insurance contributions are being treated as paid. For example, you바카라 사이트™ll need to send HMRC your accounts by 31 January 2026 for the tax year ending on 5 April 2025. 

If you do not send your accounts by the deadline you could be either:

• charged a higher rate of National Insurance for that tax year

• not be able to have your contributions treated as having been paid for that tax year

What happens next

HMRC will contact you to confirm if your contributions have been treated as having been paid.

Call the self-employed helpline if HMRC does not contact you by the end of November.

3. Pay online

You can pay voluntary Class 2 National Insurance contributions directly using your online or mobile bank account if you바카라 사이트™re paying from a UK bank account.

If you바카라 사이트™re paying from a foreign bank account, you바카라 사이트™ll need to make an online or telephone bank transfer instead.

You바카라 사이트™ll need:

• your online banking details
• the 18-digit reference number shown on your HMRC payment request

If you do not have an 18-digit reference number and you바카라 사이트™ve already registered with HMRC, contact the National Insurance helpline.

Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay.

The payment is usually instant but can take up to 2 hours to show in your bank account.

Confirmation of payment

You do not need to contact HMRC to check your payment has been received.

It will appear on your National Insurance record and your personal tax account. This can take up to 8 weeks.

4. Direct Debit

You can set up a Direct Debit to make regular payments from a UK bank account.

You cannot pay by Direct Debit from a foreign bank account or if you have a certificate of coverage.

Allow 21 days to set up a new Direct Debit. 

HM Revenue and Customs (HMRC) will send you a letter telling you when payments will be taken and how much they will be. 

Payments will appear on your statement as 바카라 사이트˜HMRC NI-DD바카라 사이트™. HMRC will write to you if your payments change for any reason. 

If you have a question about your Direct Debit payments contact the National Insurance helpline.

5. Make an online or telephone bank transfer

You can make a bank transfer using Faster Payments, CHAPS or Bacs:

• from your online bank account
• by phoning your bank

Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs (HMRC) on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC the same working day if you pay within your bank바카라 사이트™s processing times.

Bacs payments usually take 3 working days.

Check your bank바카라 사이트™s transaction limits and processing times before making a payment.

Paying from a UK bank account

You can pay HMRC by Faster Payments, CHAPS or Bacs, using the following details:

• sort code - 08 32 20

• account number - 12001004

• account name - HMRC NIC Receipts

Reference number to use

If you바카라 사이트™re paying from a UK bank account the reference number you need to use depends on whether you: 

• live and work in the UK
• live abroad
• live in the UK but are paying for a period when you worked abroad 

Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay.

If you live and work in the UK you must use the 18-digit reference number shown on your HMRC payment request when you make a payment. Do not leave any spaces between the digits. 

If you do not have an 18-digit reference number and you바카라 사이트™ve already registered with HMRC, contact the National Insurance helpline.

If you either live abroad or live in the UK but are paying for a period when you worked abroad, you need to use a different reference number.

Use your National Insurance number followed by 바카라 사이트˜IC바카라 사이트™, your surname then your initial.

Examples

If your name is Anne Jones and your National Insurance number is QQ123456A, you바카라 사이트™d write the reference as QQ123456AICJONESA

If your name is John Douglas-Hamilton and your National Insurance number is QQ123456A, you바카라 사이트™d write the reference as QQ123456AICDOUGLAS-HAMILTONJ

If your bank limits you to a certain number of characters, use your National Insurance number followed by 바카라 사이트˜IC바카라 사이트™ and either as much of your surname as possible or the first 5 letters.

Paying from an overseas bank account

You must only use the following details if you바카라 사이트™re using an overseas account:

• account number (IBAN) - GB49 BARC 2020 4830 9447 93

• Business Identifier Code (BIC) - BARCGB22  

• account name - HMRC NIC receipts

There바카라 사이트™s a different way to pay Class 2 National Insurance contributions if you live or work abroad permanently.

Reference number to use

Use your National Insurance number followed by 바카라 사이트˜IC바카라 사이트™, your surname then your initial.

Examples

If your name is Anne Jones and your National Insurance number is QQ123456A, you바카라 사이트™d write the reference as QQ123456AICJONESA

If your name is John Douglas-Hamilton and your National Insurance number is QQ123456A, you바카라 사이트™d write the reference as QQ123456AICDOUGLAS-HAMILTONJ

If your bank limits you to a certain number of characters, use your National Insurance number followed by 바카라 사이트˜IC바카라 사이트™ and either as much of your surname as possible or the first 5 letters.

If you바카라 사이트™re an employer paying for an employee living abroad, you should use your 13-character employer number.

Banking address  

HMRC바카라 사이트™s banking address is:  

Barclays Bank PLC
1 Churchill Place 
London 
United Kingdom 
E14 5HP

Confirmation of payment

You do not need to contact HMRC to check your payment has been received.

It will appear on your National Insurance record and your personal tax account. This can take up to 8 weeks.

6. At your bank or building society

You can pay at a branch by cash or cheque. 

You바카라 사이트™ll need your HM Revenue and Customs (HMRC) payslip. You바카라 사이트™ll find this on the payment request HMRC sent you. 

If you pay between Monday and Friday, HMRC will accept your payment on the date you make it, and not the date it reaches HMRC바카라 사이트™s account.

Make the cheque payable to 바카라 사이트˜HM Revenue and Customs only바카라 사이트™. 

Write your 18-digit reference number on the back of your cheque. You바카라 사이트™ll find the reference number on the payslip or the payment request sent to you by HMRC.

If you do not have a payment request or reference number, you can get help from the National Insurance helpline.

Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay.

Confirmation of payment

You do not need to contact HMRC to check your payment has been received.

It will appear on your National Insurance record and your personal tax account. This can take up to 8 weeks.

7. By cheque through the post

You can pay from a UK bank account by sending a cheque to:

HM Revenue and Customs 
National Insurance Contributions and Employer Office
BX5 5BD

Allow 3 working days for your payment to reach HMRC. Allow longer if you바카라 사이트™re sending the payment from overseas.

What to include

Make your cheque payable to 바카라 사이트˜HM Revenue and Customs only바카라 사이트™.

You바카라 사이트™ll need:

• the 18-digit reference number shown on your바카라 사이트¯ HMRC바카라 사이트¯payment request - write this on the back of the cheque
• the payslip you were sent at the bottom of your HMRC바카라 사이트¯payment request

Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay.

Do not fold your HMRC payslip or cheque, or fasten them together.

If you do not have an 18-digit reference number

If you바카라 사이트™ve already registered with HMRC, contact the National Insurance helpline.

If you do not have an HMRC payslip

Include a note with:

• your name, address and telephone number
• the 18-digit reference number shown on your payment request
• your National Insurance number - find your National Insurance number if you바카라 사이트™ve lost it
• how much you바카라 사이트™re paying

Confirmation of payment

If you want a receipt, include a note asking for one.

You can also check your National Insurance record and your personal tax account. Allow up to 8 weeks for your payment to appear.