Hi Graeme Young,
We will use the 2022 to 2023 tax year to explain the process.
From April 2023 to mid November 2023 any Class 2 National Insurance contributions (NICs) paid to Self Assessment for the 2022 to 2023 year during this period will remain on the Self Assessment (SA) record. Payments made during this period are not transferred to the National Insurance (NI) record on a regular basis.
From mid November 2023, the exact date varies each year but usually during the last 1 or 2 weeks in November, any Class 2 NICs already paid to SA for the 2022 to 2023 year will begin to transfer over to the NI record. This process can take 2 to 3 weeks to have all of the ‘historic’ payments transferred.
From December 2023 onwards, any payments made for 2022 to 2023 after the above ‘transfer period’ should be transferred to the NI record within a week of being received.
For earlier years, any transfer should happen within a week, for example a payment for 2021 to 2022 being made in May 2023 should transfer within a week.
If you feel you have made a payment which is not shown on your NI record, you will need to contact our NI team.
National Insurance: general enquiries
Thank you.