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If you are self-employed you will find that from April 2011, payment of your Class 2 National Insurance contributions (NICs) will be due on 31 January and 31 July. This of course is the same as for your income tax bill, and indeed for Class 4 NICs.

If you make payment by internet/telephone banking, CHAPS, Bank Giro, Post Office or post you will receive just two payment requests from HMRC in the year - instead of the current four bills.

If you pay Class 2 NICs via Direct Debit, then to meet the new dates the collection of monthly Direct Debit payments will be delayed by HMRC to bring the payment dates into line. This means that:

¨       for the first year only, monthly Direct Debits will stop for a short period and then start again

¨       Class 2 contributions due for April 2011 will be requested from your bank in August 2011

¨       payments thereafter will be monthly unless you choose to pay 6 monthly from April 2011

A new option to pay by 6 monthly Direct Debit, collected in January and July each year, will be available from April 2011 for those who do not wish to spread their payments.