DANSP23300 - Decision types: Extension of time limit to pay Class 3 National Insurance contributions
Regulation 155A(2)(d) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)
This regulation provides for HMRC officers to decide whether the condition in regulation 50(2) of the Regulations is satisfied.
NIM25028 explains the time limits within which Class 3 National Insurance contributions can be paid. Regulation 50(2) of the Regulations provides for those time limits to be extended. For information about extending the time limits see NIM25030.
For more guidance see DANSP38400.