Nick
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RE: How to pay Class 2 NI contributions as a Examiner/Invigilator
Hi, My wife has similar situation to those set out above and it is proving hard to find out how we go about making Class 2 NIC payments that are back-dated to cover the last 6+years she has been an invigilator. Having called the HMRC NIC helpline several weeks ago we were told to re-register for self assessment online (we have been filing self assessments for many years) and that we pick the 'sole trader' option at which point an online form opens (https://www.tax.service.gov.uk/shortforms/form/CWF1ST?dept-name=CWF1&sub-dep). This looks to be right form as there is a box to identify as an Invigilator so we completed this and submitted it. I have been checking if anything has changed via the SA portal (e.g. a extra class 2 NIC payment option opens up) but nothing has appeared thus far and we have not got a response acknowledging the form had been submitted and is being actioned. We have completed the 2023-24 SA tax return but don't want to submit yet as we not sure if we should have volunteered to make Class 2 NIC payments within this return. Do we now have to wait until October 2025 to be sent something from HMRC that requests Class 2 NIC needs to be paid? Surely that will only cover the latest tax year yet we want to make back-dated payments to cover the £179.40 we wish to per year.