NIM23003 - Class 2 National Insurance contributions: Time limits for paying: Extending the time limits for paying voluntary Class 2 NICs

Regulation 61 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

Some self employed people were not liable to pay Class 2 NICs, but they could pay them voluntarily, see NIM23500. The time limits for paying voluntary Class 2 NICs could only be extended when the two tests set out in regulation 61 were both been satisfied.

• The first test was that the failure to pay the contributions within the time limits was due to the contributor’s ignorance or error.
• The second test was that ignorance or error was not caused by the contributor failing to exercise due care and diligence.

NIM23005 shows how the tests are satisfied. The first test had to be satisfied before the second test could be applied. If there was no ignorance or error, there was no need to establish due care and diligence.

See NIM23010 if a person asserted that the time limits within which NICs should be paid to count for contributory benefits should be extended because HMRC did not issue payment requests.