HMRC have made SI 2023/309, The Social Security (Contributions) (Amendment No. 3) Regulations 2023, which extends the deadline for payment of voluntary Class 2 and Class 3 contributions and maintains the 2022-23 rates.
“These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
Regulation 3 extends the deadline for payment of voluntary Class 2 and Class 3 National Insurance contributions (“NICs”) in respect of tax years 2006-07 to 2015-16, from 5th April 2023 to 31st July 2023. It also provides that NICs paid up to that extended deadline will be payable at the amount payable in relation to tax year 2022-23 (which is the same amount which would have applied if they had been paid during tax year 2022-23 before the deadline was extended).
Regulation 4 provides that the deadline for payment of voluntary Class 2 and Class 3 NICs in respect of tax year 2016-17 is also extended from 5th April 2023 to 31st July 2023 and that the amount payable until that date is the amount payable in relation to tax year 2022-23. It also provides that any voluntary Class 2 and Class 3 NICs for tax years from 2017-18 to 2021-22, which would be payable at a higher amount between 6th April 2023 and 31st July 2023 (as a result of the application of section 12(3) or 13(6) of the Social Security Contributions and Benefits Act 1992 (c. 4) or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)) are payable at the amount which would have applied if they had been paid during tax year 2022-23 before the deadline was extended.”
https://www.legislation.gov.uk/uksi/2023/309/note/made
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The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
