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Are you self employed? Important information regarding Class 2 National Insurance Contribution

Are you self-employed? Do you pay Class 2 national insurance contributions (“NIC”)?


If yes, you will have received a letter from H M Revenue & Customs telling you about a change in the system.


From 6 April 2015 Class 2 NIC will be calculated and paid in the same way as you pay your tax: on 31 January (and 31 July) each year.

However, there will be a catch up period as these are paid 4 months in arrears. If you currently pay by monthly direct debit then this means you will pay:


Payment Date


Period Covered


10 April 2015


07/12/14 – 10/01/15


8 May 2015


11/01/15 – 07/02/15


2 June 2015


08/02/15 – 07/03/15


10 July 2015


08/03/15- 11/04/15


31 January 2017


12/04/15 – 05/04/16

If you are liable to make “payments on account” of the next year’s tax liability, then this amount will be £218.40. Your “normal” tax liability will also be due on this date.

If you currently pay twice a year, then the next and final payment will be for £71.50 on 10 July 2015. The next payment will be on 31 January 2017 as above

If you currently pay upon receipt of a quarterly bill, then there will be payments due on 10 April and 10 July 2015. The next payment will be on 31 January 2017 as above.


If you have any queries about the changes please contact Victoria Bishop on 01900 603623 or victoriabishop@robinsonco.co.uk We are informed that it may be possible to set up a Budget Payment Plan but there are no details as yet, other than that it will depend on your other tax liabilities being up to date.

News Archive

It's good to know that robinson+co fully understand the issues facing our industry.

Tyson H Burridge, Tyson H Burridge Ltd

After over two decades of outstanding service to my company, robinson+co continue to evolve as my own business has.

Mike Graham, G&M Supplies Ltd

When I became self employed, getting reliable personal and professional financial advice and accountancy help was so important. I have been fortunate to have had such good service from robinson+co over the last five years.

Alison Harker, Wigton

We would like to thank robinson+co for their outstanding service they provide us in dealing with our PAYE and CIS.We find that they are very professional and understanding to our needs.

Carole & Brian Atkinson, B&C Atkinson Ltd

We can't thank Christine Smith enough for all her patience and help in keeping us straight with our payroll etc., and not to forget Tracey Kennett for all our Sage help.

Modern Homes, Workington

robinson+co have acted as accountants for both me and my Limited Company for a number of years, and are without doubt the most reliable, professional and cost effective firm I have ever used.

Paul Blamire - Everhaven Data Solutions Limited

robinson+co is registered to carry on audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

robinson+co is a trading name of robinson+co (Gosforth) Limited registered in England & Wales 08088245. Registered office Oxford Chambers, New Oxford Street, Workington CA14 2LR. Regulated by the Institute of Chartered Accountants in England & Wales for a range of investment business activities.
robinson+co Financial Services Limited is registered in England & Wales 07272147. Registered office Oxford Chambers, New Oxford Street, Workington CA14 2LR. Authorised and regulated by the Financial Conduct Authority firm number 597189.

Professional indemnity insurance

The firm's professional indemnity insurance policy is provided by Liberty who may be contacted via Bluefin Professions at Castlemead, Lower Castle Street, Bristol BS1 3AG. The policy applies to claims wherever made outside the United States or Canada, based on acts, errors or omissions occurring anywhere in the world.

robinson+co Financial Services Limited's policy is provided by Collegiate Management Services Limited and can also be contacted via Bluefin Professions.

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