How to defer your National Insurance deductions

Our experts at DSR Tax Refunds know how hard it is to find good, quality information about HMRC’s National Insurance rules and regulations that is easy to understand, and that’s why we have created these handy guides to tell you everything you need to know. Our aim is to make life easier for our clients and that is why we want to share our expertise with you. You can also call our friendly team on 0330 122 9972 – we’re the tax experts you can trust.

When can you defer your National Insurance deductions?

There are a few instances in which you can defer, or delay, paying your National Insurance. This relates only to Class 1 National Insurance – you used to be able to defer payments for your Class 4 National Insurance too but that facility has now been withdrawn, although you might be able to claim a refund of previous years if you think you have paid too much in the past.

So, back to Class 1 National Insurance. If you have more than one job, you might be able to defer your National Insurance payments if any of the following apply:

• You pay Class 1 National Insurance with more than one employer;

• You earn £962 or more per week from one job over the tax year;

• You earn £1,145 or more per week from 2 jobs (combined income) over the tax year.

What happens is that you will usually pay a reduced rate of 2% on your weekly earnings between £183 and £962 in one of your jobs (not both jobs) instead of the usual 12% standard rate.

How do you defer your National Insurance deductions?

You need to send form CA72A to HMRC to defer your National Insurance deductions. You can either send this form online or download and send through the post.

The dates for sending the form are:

• 14^th February if you are employed.

• 31^st January if you are self-employed.

How do you pay your deferred National Insurance?

At the end of each tax year in April, HMRC will check how much National Insurance you have paid over the tax year and if you haven’t paid enough, they will write to you to tell you how much you owe. If you need to pay any additional, you will need to send your HMRC payslip and a cheque to HMRC. If, for any reason, you don’t have a payslip, you will need to include a letter with the following details:

• Your name, address and telephone number.

• Your National Insurance number.

• How much you are paying.

Make sure you include this information, otherwise your payment may go astray at HMRC and not get credited to your account.

The address to send this to is:

HMRC National Insurance Contributions and Employer Office, HM Revenue and Customs, BX9 1AN

How can DSR Tax Refunds help?

We know that finding good, quality information about National Insurance and taxation matters can be a complicated affair, even with our helpful guide to tell you everything you might need to know. It can seem like an absolute minefield, but help is always available and you don’t need to battle through this alone. Our team of experts at DSR Tax Refunds are always on hand to help our clients so call our friendly team on 0330 122 9972 – we’re the tax experts you can trust.

This page was last updated on 15/09/2020.

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