March 15th, 2017

Class 2 NIC contributions – is your National Insurance record reflecting the correct position?

There has recently been a change in the way Class 2 National Insurance contributions are being collected.  For 2015-16, liability should have been returned on your 2015-16 tax return.  Payments by direct debit, both monthly and six monthly stopped on 10 July 2015, these payments only covered liability up to 5 April 2015.

Why should I concern myself with my Class 2 National Insurance record?

Class 2 National Insurance contributions provide entitlement to contributions-based benefits eg maternity allowance, state pension.

It has recently come to light, following the change in method of collection,  that some taxpayers are receiving adjustments to their tax calculations effectively refunding some or all of the Class 2 contributions as they are not marked as self-employed on both the Self-assessment computer systems and the National Insurance computer systems.  There is a possibility that your National Insurance Contributions have not been recorded on your Personal Tax Account (PTA) see previous blog

How do I check my National Insurance record?

I would highly recommend that if you are, or have ever been, self-employed, paying Class 2 National Insurance contributions, that you access your PTA and check that your Class 2 contribution history is as you expect.  If not, you may be able to pay voluntary contributions to fill any gaps.  here’s a link to how to go about checking your National Insurance record and what to do if you think there is an error

If you need any further help please do not hesitate to contact us.



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Alison obtained a First class degree in Accountancy and Management at UCLAN University. She then went on to qualify as a certified accountant in 2006 and became a founder member in 2011.

Alison trained at a practice in Liverpool and, within her 10 years there, she developed as an accounts manager and obtained a varied portfolio of clients which has provided her with a range of experience in accounts, audit, VAT and taxation.
Alison specialises in giving sound jargon-free advice to a range of small and medium sized businesses.

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