Self-employment National Insurance Contributions

Making sure you don't overpay self-employment National Insurance contributions.

If you expect to be both employed and self-employed you may be able to 'defer' some of your Class 2 and/or Class 4 National Insurance contributions.  You'll pay what's due after the end of the tax year when the actual amount has been worked out.  Doing this will make sure you don't pay too much National Insurance on any self-employment income.

Go to form CA72B  Application for deferment of payment of Class 2 and/or Class 4 National Insurance contributions.

Walker Thompson's view:  It is advisable to check and if in doubt apply as soon as possible.  Deferment cannot be made retrospectively.