Class 1 NIC – HMRC update deferral form

HMRC have updated form CA72A and the notes for its completion for 2023.

The form is used for applications to defer payment of NICs to a later date. 

https://www.gov.uk/government/publications/national-insurance-application-for-deferment-of-payment-of-class-1-national-insurance-contributions-ca72a?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=02400771-cac5-4d0a-a166-06622ae053d4&utm_content=daily

Related content from Claritax Books

The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions, by Karen Speight.