How does a client pay Class 2 NIin advance?

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Client will definitely have a Class 2 NI liability 20/21, but is in her second year as a partner, and so because of basis period I can't prepare her Return until accounts to end June 2021 are prepared.

She's going on Maternity in October, but is failing the test for full maternity allowance because of lack of NI contributions.

It used to be possible to make an advance payment of Class 2 NI, but how exactly is this done since the NI was calculated with self-assessment?

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RLI
By lionofludesch
27th Jul 2021 17:06
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Replying to lionofludesch:
By SteveHa
28th Jul 2021 08:52

Thank you, though that is explicitly for people who do not pay via self-assessment. This client will, but in the normal course of events may not pay until January 2022, and will not even self-assess until at the earliest July 2021.

In order to qualify for maternity allowance, she has to have the contributions paid long before then, and preferably now.

Will that page still work in these circumstances.

NB. For clarity, Class 2 arising from SA will not be voluntary payments. There will be plenty of profit to require Class 2.

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By sijolees
28th Jul 2021 09:24

When she applies for Maternity Allowance she will receive a notice saying she has not paid the right Class 2 NIC and will get the minimum amount.
The notice will however give her the option of paying the C2 NIC due on 31 Jan 2022 early to increase her entitlement. She will be given a payment reference and instructions on where to pay etc.
I don't think there is a way of fixing it in advance.

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Replying to sijolees:
By SteveHa
28th Jul 2021 10:17

I've spoken to the NI team. Apparently they have (separately from the entitlement notice) sent a payment request to assure the minimum NI required is paid in advance. It hasn't arrived yet, but appears to be pro-active by HMRC rather than reactive.

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