Class 2 National Insurance & Tax Codes


Class 2 National Insurance is the fixed weekly amount that is collected throughout the year.

From April 2014 there is a change being introduced, which makes it possible for HMRC to collect any unpaid amounts of Class 2 NI through the tax code.

This will only be relevant to people that have outstanding Class 2 National Insurance bills, as well as a source of income that operates PAYE.

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