Pay Class 2 National Insurance contributions

    Pay your Class 2 National Insurance contributions by Direct Debit, through your bank, at the Post Office or by post.

    It’s your responsibility to make sure payments reach HM Revenue and Customs (HMRC) on time. You can pay monthly or every 6 months by Direct Debit or in response to payment requests in October and April. You can also make one-off payments for any arrears you owe.

    Direct Debit

    To set up a Direct Debit send the Direct Debit form to HMRC. The address is on the form.

    Download ‘Direct Debit form’ (PDF, 745KB)

    Allow 21 days to set it up. HMRC will tell you in writing before taking the first payment.

    Payments appear on your statement as ‘HMRC NI-DD’.

    You can’t pay an overdue amount by Direct Debit – you must phone HMRC. Call the phone number on the letter you received telling you that your payment is overdue.

    Online banking, telephone banking or CHAPS

    Check your bank’s transaction limits and processing times.

    Use HMRC’s bank details and your Class 2 National Insurance reference number as the payment reference (shown on your payslip).

    Sort codeAccount numberAccount name
    08 32 2012001004HMRC NICO Telephone Banking

    Overseas accounts

    If you’re paying from an overseas account, the account name is GBS Re NICO Receipts HMRC and the details as below.

    CurrencyAccount number (IBAN)BIC
    Sterling or other currenciesGB96CITI08330012535777CITIGB2L

    You must also give the BIC if you’re asked for the IBAN.

    HMRC’s banking address is Citi, Citigroup Centre, Canada Square, Canary Wharf, London E14 5LB.

    At your bank or building society

    Use your payslip to pay at your own bank by cash or cheque made payable to ‘HM Revenue and Customs only’ followed by your Class 2 National Insurance contributions reference number (shown on your payslip). Allow 3 working days for payments to reach HMRC.

    Post Office

    You must use your payslip. You can pay by debit card, cash or cheque made payable to ‘Post Office Ltd’. Allow 3 working days for payments to reach HMRC.

    Post

    Include your payslip and cheque made payable to ‘HM Revenue and Customs only’ followed by your Class 2 National Insurance reference number (shown on your payslip). Allow 3 working days for the payment to reach HMRC.

    HM Revenue and Customs

    Banking

    Newcastle upon Tyne

    NE98 1ZZ

    Don’t fold your payslip or cheque or fasten them together. If you want a receipt, include a note asking for one. You can only send a postdated cheque if you have HMRC’s permission.

    If you don’t have a payslip

    If you don’t have a payslip, include a note with:

    • your contact details
    • your Class 2 National Insurance contributions reference number (or National Insurance number)
    • how much you’re paying