HMRC has said that it will collect outstanding class 2 national insurance contributions (NICs) from PAYE tax codes from April 2014.
This is aimed at those who were self employed but have now gone into PAYE or are paid a taxable UK based private pension, but still owe the Revenue class 2 NICs from when they were self employed.
HMRC said it had been sending payment requests since April 2013 to customers who owe class 2 NICs, and if they’re not paid, the debt can be picked up through their PAYE code from April 2014 or via a private debt collection agency.
If a client has received an incorrect payment request, the Revenue has asked...
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