HMRC are sending payment requests for outstanding Class 2 National Insurance contributions. HMRC state that 'the payment requests also say that not paying may mean HMRC will collect the debt through their PAYE code from April 2014 or pass it to a private debt collection agency for recovery'. They also state that 'if you're an agent whose client is no longer self-employed they may not owe HMRC Class 2 National Insurance contributions. Check your clients' payment requests and let HMRC know if they're wrong'.