Class 2 NIC changes from 2011
From April 2011 the payment due dates for Class 2 National Insurance Contributions (NICs) will become 31 January and 31 July, the same as for Self Assessment tax and Class 4 NICs.
Transitional measures
In 2011/12 the collection of monthly Direct Debit payments will be delayed by HMRC to bring the payment dates into line. It means that monthly Direct Debits will stop for a short period and then start again in August 2011. Thereafter payments will be deducted monthly unless a taxpayer has chosen to pay 6 monthly from April 2011.
A new option to pay by 6 monthly Direct Debit, collected in January and July each year, will be available from April 2011 for those who do not wish to spread their payments.
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