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Changes to NIC Class 2 payment requests

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HM Revenue and Customs (HMRC) has reminded taxpayers that the collection of Class 2 National Insurance contributions has been aligned with self-assessment.

As a result, the collection has switched to billing on a six-monthly basis.

There will, therefore, be no Class 2 payment request issued in July 2011.

The next Class 2 National Insurance payment request will be issued in October 2011.