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HMRC processing rules for online returns mean that if the return is filed after the 31 January deadline and the taxpayer wishes to pay voluntary class 2 National Insurance for the tax year, this needs to be paid separately rather than through self assessment. This is because when the return is filed late, the voluntary class 2 contributions are not included in the self-assessment tax calculation. As a result, any payment for voluntary class 2 contributions made through self assessment may be refunded automatically by HMRC.
The HMRC press office has confirmed that if this situation arises, the taxpayer or agent should call HMRC using the National Insurance helpline 0300 200 3500.
