In order to apply for NI deferment you must be either:
- Paying NIC Class 1 to two or more employers or;
- Be self-employed and paying NIC Class 2 and/or NIC Class 4.
If this is the case, you can apply for a deferment to prevent overpaying NI. A deferment can only be issued one tax year at a time. If the deferment is granted, you will still have to pay NIC Class 1 at 1% on all earnings above the earnings threshold on all deferred employments.
To apply for a NI deferment you will need to fill out a different form depending on whether you are deferring NIC Class 1 or Class 2/Class 4. Send the completed form to the HM Revenue and Customs Deferment Services as soon as possible before the start of the tax year you want to defer payments on.
If you do not make a deferment and as a result make an overpayment (in excess of the annual maximum), you can apply for a refund. Write to:
HM Revenue & Customs
National Insurance Contributions Office
Newcastle Upon Tyne
Remember to include your National Insurance number and details of your overpayment.
For forms and further guidance, please ring the Revenue on
0845 302 1479