Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 08 Jul 2020 14:36:26 GMT by rmcc
Hello, a few days ago I've submitted my SA for 2019/2020 and I've opted to voluntarily pay my Class 2 NIC since my income has been very low (couldn't work much in 2019/2020 due to health/pregnancy issues). The amount I got in my calculation, 159 GBP, was paid right away. However, when I checked the payment status earlier today it's not showing as being allocated to my paid NIC - instead, it looks like it was processed as tax. The system is telling me this: "You have overpaid. £159.00 is available for repayment. Request a repayment You have a total of £159.00 becoming due for payment." This is clearly wrong and not what I want or need. How to rectify this issue and make HMRC allocate the payment correctly? Did I do something wrong myself, like paying my NIC following a wrong link that should be used for paying tax (there was no other payment option, I followed the only option I was shown after I got my calculation)? Now I'm afraid that this same thing was done with the NIC I paid for the previous year (I registered as self-employed in Oct 2018) as that payment is being shown as "Balancing payment for tax year ending 05 Apr 2019 due 31 Jan 2020" - no mention of NIC anywhere. When I go to my NI records, it says: 2019-20 Your record for this year is not available yet 2018-19 Year is not full We are checking this year to see if it counts towards your pension. We’ll update your record when this is finished, you do not need to do anything. Any insight will be greatly appreciated!
Posted Wed, 08 Jul 2020 15:30:00 GMT by HMRC Admin 11

Paying your voluntary Class 2 NIC through your self assessment is the correct thing to do.  

If you look at your SA302 tax calculation, it states that the amount due is Income tax, National Insurance and Student loans.  These are the three areas which COULD be covered by the amount due. In your case it is National insurance.

The liability is then shown on your self assessment account and your payment set off against this.  The reason the account will be showing that the payment can be repaid to you is simply because the 2019/20 liability is not due to be paid until 31st Janaury 2021, so it is not actually due yet.  

The payment you have made will automatically be offset against this nearer the time.  

If you wished to claim the repayment now and then pay again nearer the time, you are entitled to do so.  Your national insurance record will reflect your contributions, but this is not done immediately. 

Thank you. 
Posted Wed, 08 Jul 2020 15:39:37 GMT by rmcc
Thank you very much for your reply, this helps a lot! Just wanted to make sure I didn't do some sort of mistake that could affect my NI record. I'm soon going to claim Maternity Allowance, so am I right to assume that this will be totally fine and they will see that all my NICs are up to date (thus making me eligible for MA)?
Posted Thu, 09 Jul 2020 09:27:00 GMT by HMRC Admin 4

Yes this is correct.
Posted Wed, 24 Feb 2021 23:28:40 GMT by whitma1
State Pension - missing historic NICs paid months ago but NIC record still showing as incomplete years.
Posted Tue, 02 Mar 2021 18:53:53 GMT by HMRC Admin 10


Unfortunately, there are large volumes of work in the office at present which is leading to delays where manual allocation of NICs is needed.

The area who deal with the allocation of Class 3 NICs currently has a turnaround of 28 weeks on their work.

The area dealing with Class 2 allocations currently has a turnaround of 14 weeks.

If the customer is approaching pension age and has made a payment that has not been allocated.

I would suggest waiting at least 10 days after the payment is made and then calling the NI helpline on 0300 200 3500 and if the payment is held, we should be able to take immediate action to allocate.



You must be signed in to post in this forum.