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Class 2 NICs: payment dates

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Payments of Class 2 national insurance contributions will be due on 31 January and 31 July, in line with self assessment due dates, with effect from April 2011, HMRC announced.

Taxpayers who normally receive quarterly bills will receive a bill as usual in April 2011, but after that they will be sent only two payment requests for each tax year, HMRC said in Working Together issue 41.

Issue: 1056
Categories: News , Private business taxes