National Insurance Debts

National Insurance

Employees’ National Insurance is normally collected along with income tax paid under PAYE. National Insurance for the self-employed is normally collected along with income tax under self-assessment.

But there are a couple of occasions when you might receive a National Insurance bill.

You have been self-employed, but haven’t paid Class 2 National Insurance.

This is only likely to happen if you have been self-employed for a long time.

If you are liable to pay class 2 and have not paid, the National Insurance bill will need to be paid, though you may be able to arrange to pay by instalments. Exceptionally, if the bill is for years which are more than 6 years ago (5 years in Scotland) it may not be enforceable through the courts.

For more information, see the HMRC website:

Application of statute limitation  –

Calculation of the six year limit –