NIM23004 - Class 2 National Insurance Contributions: Time limits for paying: Accepting Class 2 NICs as paid at an earlier date

Regulation 6, Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001

Where any Class 2 NICs were paid after the due date of payment, the contributions could be accepted as paid at an earlier date when the two tests set out in regulation 6 were both satisfied.

The tests of ignorance or error and due care and diligence are the same as for Regulation 61, Social Security (Contributions) Regulations 2001 shown at NIM23003. How the two tests are satisfied is shown at NIM23005.

See NIM23006 for cases of misleading official advice/guidance.