Unpaid Class 2 national insurance contributions

Unpaid Class 2 National Insurance Contributions (NICs) will be collected from PAYE tax codes from 6 April 2014.

With effect from 6 April 2014, HMRC now has the power to collect unpaid Class 2 NICs through a taxpayer's notice of coding.

This will typically affect taxpayers with arrears of Class 2 NICs who have both employment and self-employment, or have recently moved from being self-employed to employed or started receiving a pension.

Visit the 'Related links' section on this page for information on the collection of unpaid Class 2 NICs and to access ACCA's factsheet on national insurance and state pensions.