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Posted Mon, 18 Dec 2023 12:09:30 GMT by Gary
I am a sole trader and already submitted the 2022-2023 self assessment. Because my income for that tax year was low (under £6,725), I don't need to pay any NIC. What could I do if I would like to pay the voluntary class 2 NIC? Is there any form for me to fill in? Thanks.
Posted Sun, 07 Jan 2024 11:20:20 GMT by Guy W
I have the same question. Can anyone answer?
Posted Thu, 11 Jan 2024 16:56:44 GMT by HMRC Admin 20
Hi 
You can amend your self-assessment tax return to enable you to pay self-employed (Class 2) National Insurance contributions voluntarily.
You would tick the box to show that you wish to pay Voluntary Class 2 National Insurance contributions, which you would then pay via your self-assessment.
For the 2022-2023 tax year, you have up to 31/01/2024 to do this.
After this date, you can contact the National Insurance contributions helpline to obtain information on how to make the payment.
If you are unable to change your election to pay voluntarily, you should contact the Self-assessment helpline on 0800 200 3310.
I would recommend you to contact the Department for Work and Pensions before deciding to pay, to make sure paying for that year will benefit you.  
Their contact number is 0800 731 0175.
Thank you.
 
Posted Fri, 12 Jan 2024 11:49:24 GMT by Guy W
Hi officer, I started being self employed in the middle of tax year 2022-2023. When I filed the self-assessment tax return, I just calculated the class 2 NI for 30 weeks that covered the period of my self employment. Afterwards, I found from the system that I did not contribute enough for that year. My questions are: 1. The tax payment is due soon. Can I still make amendment to the self-assessment tax return to make more class 2 NIC? 2. Does it mean that if I pay the additional 22 weeks of class 2 NIC for tax year 2022-2023, I would be regarded as "contribute enough"? 3. Is it that the way to amend the tax return is to tick the box to show that I wish to pay Voluntary Class 2 NIC and indicate the amount as GBP 3.15 x 52 = 163.8? Thank you.
Posted Tue, 30 Jan 2024 12:56:28 GMT by HMRC Admin 8
Hi,
You will only be eligible to pay class 2 National Insurance contributions from the date your self-employment started, therefore if you were self-employed for 30 weeks in the 2022-2023 tax year, you will only be able to pay 30 weeks class 2 National Insurance contributions.
If you want to make that year a qualifying year for pension purposes, you would pay the extra 22 weeks at the voluntary class 3 rate which is currently £15.85 per week.
Before paying any voluntary National Insurance contributions, you should always check with the Pension Service, that paying them will benefit you. Further information on paying voluntary National Insurance contributions can be found here:
Voluntary National Insurance: Gaps in your National Insurance record 
You can make amendments to your tax return up to the deadline date (31/01/2024), but as explained above, you will not be able to increase the amount of weeks class 2 National Insurance contributions, this is calculated by the number of weeks that you were actually self-employed.
Thankyou.

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