Voluntary Class 2 NIC’s where Self-Assessment return filed after 31 January 2021

HMRC is aware that some customers may have paid voluntary Class 2 National Insurance contributions (NICs) even though they have deferred filing their 2019-20 SA return until after 31 January 2021.

Unfortunately, HMRC processing rules don’t allow for voluntary Class 2 NICs to be included in the Self-Assessment calculation for returns filed after 31 January. Therefore, any Class 2 NICs payment will not be linked to the deferred return.

If you or your client has paid voluntary Class 2 NICs via Self-Assessment, but filed the 2019-20 Self-Assessment return after 31 January 2021, they should receive a customer service message when they file their return telling them it’s too late to pay voluntarily, and they could receive a refund of the voluntary Class 2 NICs payment.

If this situation arises please contact HMRC on the National Insurance Helpline 0300 200 3500.