This guide explains all of the available payment options for voluntary Class 3 National Insurance contributions and offers a reminder of the deadlines for making payments for previous years.
HM Revenue & Customs (HMRC) recommends that you make your voluntary Class 3 National Insurance payments electronically. HMRC counts all of the payment methods below as electronic apart from payment by post. Paying electronically:
On this page:
From 16 December 2011 HMRC will be able to accept payments made using the Faster Payments Service (FPS).
FPS is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same or next day, provided the value of the payment does not exceed the limit set by your own bank or building society.
Before making a payment using FPS you should contact your bank or building society to confirm the services available to you, any daily value limits and latest cut off times for making a payment.
More about Faster Payments Service
HMRC bank account details for making payments of Class 3 National Insurance Contributions (NICs) from an overseas bank account changed from 1 June 2010. If you make payments from an overseas bank account the new account details are included in the 'paying from an overseas bank account' section of this guide. Please note these for future reference.
Paying from an overseas bank account
If you want to pay voluntary Class 3 National Insurance contributions for the coming tax year you can pay by monthly Direct Debit, or by quarterly payment request using the other payment methods described in this guide. The section on Direct Debit payments sets out the monthly payment dates. Quarterly payment requests are sent out in July, October, January and April.
If you have gaps in your National Insurance contribution record you usually have to make up any shortfall within six years from the end of the tax year to which it relates. (You can do this even if you have already reached State Pension age.) For example, voluntary Class 3 National Insurance contributions for the 2009-10 year have to be paid by 5 April 2016. Note that the rate you have to pay may increase if you pay more than two years after the end of the relevant tax year.
However, there are some exceptions to these time limits and the rate payable. For more information please follow the link below.
When and how to top up your National Insurance contributions
In order to set up quarterly payment requests for voluntary Class 3 payments you need to call the National Insurance Helpline. They will set up an account and send you a payment request and payslip with a unique reference each quarter telling you how much to pay.
HMRC recommends that you then pay using one of the electronic methods described elsewhere in this guide (though note that you can't currently pay by Direct Debit).
Tel: 0845 915 5996
If you have gaps in your National Insurance record you can pay using any of the one-off payment methods described later in this guide - however HMRC recommends that you pay electronically. When making the payment use the payslip and/or reference that came with the letter 'Gaps in your NI record'.
Direct Debit is an easy and secure way of paying your Class 3 National Insurance contributions. Payment is made automatically from your bank or building society each month in arrears.
HMRC recommends that you pay by Direct Debit because:
Find out about the Direct Debit Guarantee (PDF 49K)
Before you start to pay in this way you’ll need to fill in a Direct Debit Instruction (DDI). You can download the DDI using the link below. You will need to provide your National Insurance number - you don’t need a separate reference number.
Detach and keep the Direct Debit Guarantee and send the completed form and Direct Debit Instruction to HMRC at the address shown on the form.
Once the Direct Debit has been set up the payments will be collected for as long as you want, please see the table below for the collection dates and amounts for the current tax year.
Get a voluntary National Insurance Direct Debit mandate form
It can take at least 21 days to set up a Direct Debit with your bank or building society, but HMRC will write to you in advance and confirm the date of the first payment.
Depending on the date that you have chosen to start making voluntary contributions, the first payment may cover more than one month.
| Date of payment | Amount |
|---|---|
| 13 May 2011 | £50.40 |
| 10 June 2011 | £63.00 |
| 8 July 2011 | £50.40 |
| 12 August 2011 | £50.40 |
| 9 September 2011 | £63.00 |
| 14 October 2011 | £50.40 |
| 11 November 2011 | £50.40 |
| 9 December 2011 | £63.00 |
| 13 January 2012 | £50.40 |
| 10 February 2012 | £63.00 |
| 9 March 2012 | £50.40 |
| 13 April 2012 | £50.40 |
| Total: £655.20 |
Only the amounts shown in the table above will be collected by Direct Debit. HMRC won't collect any other amounts in this way.
Your Direct Debit payment will appear on your bank statement with the description 'HMRC NI - DD'.
You can use your bank or building society services to pay by:
Internet banking – select ‘HM Revenue & Customs’ from your bank/building society’s beneficiary list (sometimes called a ‘payee list’) or use HMRC’s bank account details to set up a manual instruction. You also need to enter your reference and the payment amount. When using your bank or building society’s beneficiary list, please ensure you take care in selecting the correct HMRC entry for the payment you want to make.
Telephone banking – phone your bank/building society and give them HMRC’s bank account details, your reference and the amount to pay.
Faster Payments – this is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
Before making a payment you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut off times for making a payment.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
To pay your voluntary Class 3 National Insurance using any of the above payment methods you'll need to set up the payment details with your bank. You'll need to supply them with:
When making a payment to HMRC please make sure you always use the correct bank account details and reference number. And that your bank has confirmed that your payment has been made successfully.
If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all. That could mean you are charged a penalty, interest or surcharge for late payment.
When paying by internet/telephone banking or Faster Payments you should only use the bank account details shown below and not the account number shown on the front of your HMRC payslip as this sort code is only for payments made by Bank Giro or at a Post Office.
Note: If you are living abroad and want to pay by internet or telephone
banking please use the details in the section 'Paying
from overseas'.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 20 | 12001004 | HMRC NICO Telephone Banking |
If your bank asks for the address of the bank to which payment is being made please use:
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
When making your payment you will need your reference number. This is shown on the payslip HMRC sends you. The reference is 18 characters long and in the form 112345678936985214 - this reference is only an example and should not be used to make a payment (the first two characters are always '11' and the final character can be 'X' ).
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
For deficiency payments the reference is 18 characters long and in the form 601234567897412589 - this reference is only an example and should not be used to make a payment (the first two characters are always '60' and final character can be 'X').
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
You can check the number using HMRC's online checker tool below.
Check your voluntary Class 3 National Insurance reference using HMRC's reference checker
If your bank or building society offers the Bank Giro service you can use this method to pay your quarterly payment request or deficiency payment at your own bank branch by cheque or cash. HMRC treats any payment made by Bank Giro as electronic.
If paying this way please:
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
You can make a Class 3 quarterly payment request or deficiency payment at the Post Office by cheque, cash or debit card without charge. HMRC treats any payment made at the Post Office as electronic.
If paying this way please:
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
HMRC highly recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you use an accurate reference number.
However if paying by post please:
To allow for possible postal delays (for which HMRC is not responsible) please allow three working days for your payment to reach them.
HM Revenue & Customs
National Insurance Contributions Office
Longbenton
Newcastle upon Tyne
NE98 1ZZ
HMRC will only accept a postdated cheque up to three months before payment is due unless you have a prior arrangement with the HMRC office dealing with your contributions.
Because of the highly automated operations used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.
If you don't send a covering letter HMRC won't recognise that the cheque is postdated and will present it straight away.
If you live overseas you can pay your voluntary Class 3 National Insurance contributions electronically from a UK bank account or a bank account outside of the UK.
You will need to give your bank or building society HMRC's bank account details. You should check with your bank or building society to see how long it takes to transfer a payment.
Please take care if you need to enter our bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
Sort Code |
Account number |
Account name |
|---|---|---|
08 33 00 |
12535777 |
GBS Re NICO Receipts HMRC |
The account name you should use is 'GBS Re NICO Receipts HMRC'.
International Bank Account Number (IBAN) |
SWIFT Bank Identifier Code (BIC) |
|---|---|
GB96CITI08330012535777 |
CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
Please quote your National Insurance number, in the format AB123456C (this is an example only) followed by IC, your surname and initial
Employers paying on behalf of their employee(s) should quote their 13 digit employer number in the format 0010000123456 - this is an example only and should not be used to make a payment.
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments.
If you have made your payment electronically using one of the methods described elsewhere in this guide, you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt - include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically.
If you wish to tell HMRC about a change (such as a new address) you will need to include a separate letter with your payment if paying by post, or write to them separately if you have made your payment electronically.
HM Revenue & Customs
National Insurance Contributions Office
Longbenton
Newcastle upon Tyne
NE98 1ZZ
If you make your National Insurance payments electronically you will not need a payslip. HMRC recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However, if you are paying by post and you don't have a payslip, you should tell HMRC:
You should use the contact details described in the Paying voluntary Class 3 National Insurance by post section of this guide.
Download information about making voluntary National Insurance contributions
More information on what to do if you have a problem making a payment
