The Social Security (Contributions) (Amendment No 3) Regulations, SI 2023/309, formally extend the deadline for the payment of voluntary class 2 and class 3 NICs relating to 2006/07 onwards, from 5 April 2023 to 31 July 2023.
Payments made up to the revised deadline will be at the rate for the 2022/23 tax year (rather that at the higher rate that otherwise would apply from 6 April 2023).
The Social Security (Contributions) (Amendment No 3) Regulations, SI 2023/309, formally extend the deadline for the payment of voluntary class 2 and class 3 NICs relating to 2006/07 onwards, from 5 April 2023 to 31 July 2023.
Payments made up to the revised deadline will be at the rate for the 2022/23 tax year (rather that at the higher rate that otherwise would apply from 6 April 2023).
