From April 2011 the payment dates for Class 2 NIC will change.

These contributions for the self employed will be paid at the same time as the self assessment tax payments are made, being 31 January and 31 July. Those paying by a monthly Direct Debit can still continue on this basis (see below for transitional changes in first year).

Payments by Direct Debit

Those currently making payments by monthly Direct Debit will have collection delayed to meet the new due dates and to bring the payment dates into line. This will mean the following.

• for the first year only, monthly Direct Debits will stop for a short period and then start again
• Class 2 contributions due for April 2011 will be requested from your bank in August 2011
• payments thereafter will be monthly unless you choose to pay 6 monthly from April 2011 (see below)

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

Payments made by internet/telephone banking, CHAPS, Bank Giro, Post Office or post

You will receive just two payment requests from HM Revenue & Customs (HMRC) in the year, in October and April (instead of four bills), showing payments due by 31 January and 31 July respectively. You do not need to wait until the due date to make payment.

HMRC will be issuing detailed information to those affected by the changes via a series of special mail shots in the coming weeks.

Please contact us for further information.