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From April 2011, payments of Class 2 National Insurance contributions will become due on 31 January and 31 July, the same as a self assessment tax bill.
Taxpayers who pay via internet/telephone banking, CHAPS, Bank Giro, Post Office or post will receive just two payment requests from HMRC in the year (instead of four bills), in October and April, showing payments due by 31 January and 31 July respectively.
To meet the new due by dates, collection of monthly direct debit payments will be delayed by HMRC to bring the payment dates into line.
This means that 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 the taxpayer’s bank in August 2011, and payments thereafter will be monthly unless the taxpayer prefers to pay six-monthly from April 2011.
The new to six-monthly direct debit option, collected in January and July each year, will be available from April 2011 for those who do not wish to spread their payments.
