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National Insurance Contributions: Registration

Volume 506: debated on Monday 22 February 2010

To ask the Chancellor of the Exchequer how many self-employed people were late in registering their national insurance contributions with HM Revenue and Customs in the last two years. (316859)

Individuals starting self-employment have a legal obligation to notify HM Revenue and Customs (HMRC) of their liability to pay Class 2 National Insurance Contributions (NICs).

23,258 and 23,991 self-employed individuals were late in notifying HMRC of their liability to pay Class 2 NICs during 2008 and 2009 respectively. Late is defined as more than three months from the date self-employment commenced.