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  • Payment Allocation when paying by bank transfer

    Dear HMRC, I am currently working abroad and have recently received a letter confirming that I can pay class 2 national insurance contributions. The statement I have received details the years that I can pay class 2 for, which are the years I have been abroad; but also some years I am able to pay top up class 3 contributions for, from when I was younger and do not have a full year of contributions. I wish to pay the class 2 contributions and not the class 3 ones. My question is, if paying by bank transfer, how can I ensure that the payment is allocated towards the class 2 years and not towards the class 3 years, as I have noticed that the HMRC bank account is the same for receiving class 2 and class 3 payments. Please advise. In addition the statement details the payment date without penalty as 05/04/2025 - can you please confirm what the penalty is for making contributions after that date as it is not detailed anywhere I can find. Many thanks,