Class 2 NIC Changes

There are some changes to Class 2 NIC charges that you should be aware of.


Class 2 NICs will now become due twice a year, on January 31st and July 31st, rather than four times a year.

In order to ease in this change HMRC will delay collection of monthly direct debits. So contributions due for April 2011 will be requested August 2011.

A new option for 6 monthly direct debit payment has also been introduced.

More details are available at the HMRC website or if you want to check how this might impact on your business then call Lewis Smith & Co. on 01384 235549 or email


Lewis Smith & Co. – Providing accountancy, taxation and business advice for Stourbridge businesses