David Bee

Thank you - this confirms my understanding as per my original question in this thread (my case is as per 'Tier' ion NIM74250). However I am still no clearer where exactly I can do this: "you can register to pay online via our website" - I already complete a Self-Assessment tax return each year but no NI contributions are collected as part of this process. I have followed the link ‘Check how to register with HMRC’ at this webpage: https://www.gov.uk/pay-class-2-national-insurance, but this just takes me to a page about registering for self-assessment, for which I am already registered.

Please see my original post in this thread - I am already registered for SA and have completed SA for many years, however no Class 2 NI are calculated or collected as I complete the SA property pages, not the self-employed pages. However as per my subsequent post in this thread (26/7/24) and specifically the HMRC & SSCBA documents referenced, I can choose to pay Class 2 contributions but I cannot pay via Self Assessment - so I'm still no clearer how I actually do this!

The link works, and takes me to a webpage with title: "Pay Class 2 National Insurance if you do not pay through Self Assessment" - which is promising However the section "Registering to pay Class 2 contributions: Pay Class 2 National Insurance if you do not pay through Self Assessment" , takes me to another webpage which is about registering for Self Assessment (and doesn't mention NI or voluntary Class 2), but as I have explained above I am already registered for Self Assessment and complete annually so this doesn't help

The link above does not work, please advise correct link

Thank you for the response I don't think this conclusion is correct for my situation – but due to me making an incorrect statement re gainful employment - apologies! I meet the Tier 2 definition in NIM74250 (Class 2 National Insurance contributions: special cases: property and investment income) – and therefore I AM considered as gainfully employed (my earlier statement on this was in error); however as per the same "Tier 2" section of NIM74250 I do not pass the “ trade, profession or vocation test for an Income Tax charge to arise under Chapter 2 of Part 2 of ITTOIA 2005” on my profits and therefore not liable to pay Class 2 NICs under section 11(2) of SSCBA 1992 (although I am taxed on my property/investment income under SA). Section 11(6) of SSCBA 1992 provides that such individuals are entitled to pay Class 2 NICs voluntarily: “If the earner DOES NOT HAVE RELEVANT PROFITS of, or exceeding, the small profits threshold, the earner may pay a Class 2 contribution of £3.45 in respect of any week in the relevant tax year that the earner is in the employment.” HMRC documents are consistent with this conclusion: As per PIM1020: "Profits from UK land or property are treated, for tax purposes, as arising from a business" "rental business profits are computed using the same principles as for calculating the profits of a trade BUT THE TAXPAYER IS NOT ACTUALLY TREATED AS IF THEY WERE TRADING" In accordance with these statements, my profits are correctly reported through self-assessment using the property pages, correctly, but no NI is collected through self-assessment The following webpage explains "Pay Class 2 National Insurance if you do not pay through Self Assessment" : https://www.gov.uk/pay-class-2-national-insurance ...and specifically covers my situation in terms of paying Class 2 contributions, with direct reference to a property business: "You may also choose to pay because you are not eligible to be treated as having paid Class 2 contributions. This applies if you’re any of the following: an examiner, moderator, invigilator or person who sets exam questions a minister of religion who does not receive a salary or stipend a person who makes investments - but not as a business and without getting a fee or commission RUNNING A BUSINESS INVOLVING LAND OR PRPERTY" It seems very clear in both the HMRC/NI documents and SSCBA 1992 that in my situation I can choose to pay Class 2 contributions but I cannot pay via Self Assessment as PIM1020 states I am not treated as if I was trading (and my property income must be reported on the SA property pages, not via SA self-employment pages) So as per my original question, how do I go about paying these voluntary contributions as per Section 11(6) of SSCBA 1992 ?

I am already registered for self-assessment, and report my profits through SA each year. As per PIM1020 my rental business profits are computed using the same principles as for calculating the profits of a trade but I am not actually treated as if I am trading, therefore I should not register as self-employed. Also as per NIM74250 I am not gainfully employed for self-employed NICs purposes. My property income is reported through the UK Property section of my SA, not the Self-employment section. SO the guidance to register as self-employed does not seem correct? My question relates to how I go about making voluntary Class 2 contributions for previous years (which I understand is possible as per https://www.gov.uk/voluntary-national-insurance-contributions and as per NIM74250) . The reply above does not answer this question?

I run a property business and believe I meet your criteria as per NIM74250, at Tier 2 (in my case, >10 properties, including 3 FHL’s, actively growing business, and this is my only work) I complete a self-assessment tax return each year but no NI contributions are collected as part of this process. I have followed the link ‘Check how to register with HMRC’ at this webpage: https://www.gov.uk/pay-class-2-national-insurance, but this just takes me to a page about registering for self-assessment, for which I am already registered. My understanding is that I can pay voluntary contributions for previous years(up to 6?); how do I start the process to do this?