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.
HMRC Forms Mode