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Employees with outstanding class 2 National Insurance contributions (NICs) from previous years may find the debt included in their PAYE code for 2014/15.
HMRC can collect overdue NICs by adjusting a taxpayer’s code, starting from April. Notices of coding will be issued between January and March.
Those with class 2 debts will have received a letter from the tax authority earlier in the year to request payment and warn that the sum could be recouped through the taxpayer’s PAYE code from April 2014 or passed to a private debt collection agency for recovery.
Employees with outstanding class 2 National Insurance contributions (NICs) from previous years may find the debt included in their PAYE code for 2014/15.
HMRC can collect overdue NICs by adjusting a taxpayer’s code, starting from April. Notices of coding will be issued between January and March.
Those with class 2 debts will have received a letter from the tax authority earlier in the year to request payment and warn that the sum could be recouped through the taxpayer’s PAYE code from April 2014 or passed to a private debt collection agency for recovery.
Taxpayers still have the option of paying NICs if they prefer not to have the amount coded out. Details of how to pay class 2 contributions can be found on HMRC’s website.
