There are time limits for the payment of Class 3 NICs, see
NIM25028. In addition, they may be
payable at more than their original rate, see
Class 3 NICs cannot be accepted if they are too late to count for benefit. The Class 3 is said to be precluded. If a contributor pays Class 3 NICs which are too late to count for benefit, the contributions may be refunded or appropriated to another year, see NIM25005.
Class 3 NICs can also be paid by a third party on behalf of a deceased person
The same time limits and higher rate provisions apply.