Deferral of Self-Assessment Late Filing Penalty and the interaction with voluntary Class 2 National Insurance Contributions

15 March 2021

HMRC has confirmed that it is aware that a number of taxpayers could potentially have paid voluntary Class 2 National Insurance Contributions (NICs) even where they have deferred filing their 2019-20 Self-Assessment tax return until after 31 January 2021.

HMRC processing rules do not allow for voluntary Class 2 NICs to be included in the Self-Assessment calculation for those returns that are filed after 31 January 2021, subsequently meaning that any Class 2 NICs payments will not be linked to the deferred tax return.

Where an individual is in the situation that they have paid voluntary Class 2 NICs through Self-Assessment, but filed their return after 31 January 2021, then they will receive a customer service message when they file their tax return for 2019-20 advising them that it is too late to pay voluntarily, and that they could receive a refund of the voluntary Class 2 NICs payment. Where this happens, the advice is for them to contact HMRC on the National Insurance Helpline – 0300 200 3500.


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