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Regulation 87, 87A, 88 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Who can pay voluntarily

»Ê¹ÚÌåÓýappre were two groups of persons who were not liable to pay Class 2 National Insurance contributions (NICs) but who were entitled to pay them voluntarily, those

• excepted from liability to pay because they had been granted Small Earnings Exception (SEE), see NIM21000; and
• who satisfied certain conditions that allow them to pay Class 2 NICs for periods whilst working abroad, whether employed or self-employed, see NIM33601.

Notifying HMRC of a date a person wanted to start or stop paying Class 2 NICs voluntarily

Those who were entitled and chose to pay Class 2 NICs voluntarily should have told HMRC, in writing or by electronic communications approved by HMRC, when they became or ceased to be entitled to pay Class 2 NICs. »Ê¹ÚÌåÓýappy had to do this on the date they wished to start or stop paying Class 2 NICs. »Ê¹ÚÌåÓýappre was no penalty for not telling HMRC when they wanted to start or stop paying Class 2 NICs voluntarily.

Notifying a change of address

A person paying Class 2 NICs voluntarily had to tell HMRC of any change of address, in writing or by electronic communications approved by HMRC. If they failed to do this there was no penalty.