Pay voluntary Class 3 National Insurance contributions

    Pay your Voluntary Class 3 National Insurance contributions by Direct Debit, through your bank, at the Post Office or by post.

    It’s your responsibility to make sure that payments reach HM Revenue and Customs (HMRC) on time.

    Direct Debit

    To set up a monthly Direct Debit, send HM Revenue & Customs (HMRC) form CA5603. They’ll write confirming the payment date (within 21 days). If you’re setting the Direct Debit up after the beginning of the tax year and there are arrears to pay, you can do this through your first payment.

    Download ‘Form CA5603, Direct Debit Instruction’ (PDF, 100KB)

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

    Online or telephone banking

    Check your bank’s transaction limits and processing times.

    Use HMRC’s bank details and your Class 3 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 are below.

    Payment currency and accountAccount numberSort code
    Sterling – UK account only1253577708 33 00
    Other currencies or non-UK accounts(IBAN): GB96CITI08330012535777(BIC): CITIGB2L

    If asked for the IBAN, you must also give the BIC.

    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 & Customs only’ followed by your Class 3 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 & Customs only’ followed by your Class 3 National Insurance reference number (shown on your payslip). Allow 3 working days for the payment to reach HMRC.

    HM Revenue & Customs

    National Insurance Contributions and Employer Office

    Benton Park View

    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:

    • your contact details
    • your Class 3 National Insurance contributions reference number (or National Insurance number)
    • how much you’re paying
    • the period you’re paying for

    Payment options – previous and current years

    Paying monthly

    You can make monthly payments by Direct Debit only. The payments start in May and you should set the debit up before this or your first payment will include any amounts due for the months from May.

    The monthly payments vary: for 8 months you’ll pay £55.60 a month and for 4 months you’ll pay £69.50 a month.

    Paying quarterly

    You can make a payment every 3 months (ie quarterly) of £180.70. Call the helpline to set quarterly payments. HMRC will send you a bill with a payslip in July, October, January and April – each with a unique reference number to include with your payment. You can’t pay by Direct Debit.

    National Insurance helpline
    Telephone: 0300 200 3505
    Textphone: 0300 200 3519
    Find out about call charges