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Class 2 NICs: reminder

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HMRC issued a reminder that Class 2 national insurance contributions requested in October 2011 become due on 31 January 2012.

The due dates for Class 2 NICs were aligned with the income tax due dates – 31 January and 31 July – from April 2011.  Self-employed contributors still have the option to pay monthly.

Guidance is provided on the HMRC website.