Some taxpayers will have received tax codes for 2014/15 which contain a reduction to their personal allowances for class 2 national insurance underpayments. Relevant taxpayers should have received correspondence from HMRC last year regarding the outstanding liabilities asking for payment. Taxpayers were advised that if payment was not subsequently made, then the collection would be made via a salary, pension or other PAYE income by making an appropriate adjustment by the PAYE code.

There is still the opportunity to make payment and if the debt is paid, HMRC will amend the tax code.

An individual can contact the HMRC National Insurance contribution helpline on telephone: 0300 200 3505 for information on how to make a payment.

If you need any additional advice then please contact us.