Deferment of Class1 NICs

25 April 2016

The guidance notes for form CA72A, application to defer payments of Class 1 National Insurance Contributions (NICs), have been updated for 6 April 2016 to 5 April 2017.

The guidance notes tell you about the conditions you need to satisfy to apply for deferment of payment of Class 1 NICs.

To apply for deferment of payment of Class 1 NICs for the period 6 April 2016 to 5 April 2017 you can either:

• use the online service (sign-in or set up a Government Gateway account)
• print, fill in and post form CA72A to HMRC.

This application form applies to the 2016 to 2017 tax year only.

If you want to authorise a third party to act on your behalf you can fill in the 64-8 form.