How do I pay Class 2 National Insurance contributions?
Before you can pay Class 2 contributions you must be registered as being self employed with HM Revenue and Customs. You do this by completing form CWF1 (PDF 83K). You should also complete the Direct Debit form CA5601 and return this to us. It is important that you read the information’ How to register as self employed. You must tell the HM Revenue and Customs within 3 months of becoming liable to pay Class 2 contributions; otherwise you may incur a £100 penalty. If you do not register and are not paying tax, you will be breaking the law and could be liable to further penalties. HM Revenue & Customs, National Insurance contributions Office collects Class 2 contributions by Direct Debit or by Quarterly Bill. This link will provide information on how to pay National Insurance contributions. You may also be subject to a penalty fine if you fail to notify HM Revenue and Customs within 3 months of your self-employment commencing. If you delay payment of your Class 2 contributions for more th