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Class 2 NICs: revised payment dates

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HMRC have reminded self-employed contributors that they will not receive a request to pay class 2 national insurance contributions in July. The due dates have been aligned with those applying for income tax and class 4 NICs, so that contributions for 2011/12 will be payable on 31 January 2012 and 31 July 2012.

Contributors may choose to make payments of class 2 contributions either monthly or six-monthly by direct debit. Guidance is provided on HMRC’s website.