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How to defer class 4 NIC?

Article ID: 2644
Last updated: 05 Apr, 2023

Deferring Class 4 NIC

From 2015/16, you are no longer able to defer Class 4 NIC. HMRC have changed the rules and if you wish to find out further information, please visit the HMRC website: Defer your National Insurance. 

However, you may be able to claim a refund for previous tax years. If you wish to do this, you can do so through the HMRC website: Claim a National Insurance refund. 

If you are looking to complete a return for 2014/15 or before, please review the following instructions on how to complete the deferral.

SimpleStep Mode

  • Self-Employment > Self Employment Full/Short > Tax and Class 4 > Tick the box titled 'Have HMRC agreed you may defer your contributions?'

HMRC Forms Mode

  • Self-Employment > Self Employment Full/Short > Page 5/Page 2 > Tick box 101/37

Article ID: 2644
Last updated: 05 Apr, 2023
Revision: 2
Views: 1463
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