From April 2011, payments for Class 2 National Insurance contributions will become due on 31 January and 31 July the same dates as income tax under Self Assessment.

Taxpayers will receive just two payment requests from HMRC in the year (instead of four bills) with these requests being issued in October and April, showing payments due by 31 January and 31 July respectively. To meet the new due by dates, collection of monthly Direct Debit payments will also be delayed by HMRC to bring the payment dates into line.

For those affected by these changes detailed information will be issued in the coming weeks. For more information go to http://www.hmrc.gov.uk/payinghmrc/news-nic2-payments.htm