Form

Defer payment of Class 1 National Insurance contributions (CA72A)

Apply to pay your National Insurance contributions at a later date.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
24 December 2024 — See all updates

Documents

Apply online

http://www.tax.service.gov.uk/digital-forms/form/apply-for-deferment-of-payment-of-class-1-national-insurance-contributions/draft/guide

Apply by post for tax year 6 April 2025 to 5 April 2026

PDF, 168 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Guidance notes for tax year 6 April 2025 to 5 April 2026

PDF, 113 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Apply by post for tax year 6 April 2024 to 5 April 2025

PDF, 179 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Guidance notes for tax year 6 April 2024 to 5 April 2025

PDF, 122 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the post form for:

  • 6 April 2024 to 5 April 2025 to apply to defer payment for the tax year 6 April 2024 to 5 April 2025, up to 14 February 2025 only
  • 6 April 2025 to 5 April 2026 to apply to defer payment for the tax year 6 April 2025 to 5 April 2026, up to 14 February 2026 only

Read the guidance notes for more information on when to apply.

Applying online

To apply online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you apply.

Applying by post

Print, fill in by hand and post to the address on the form.

Email HMRC to ask for this form in Welsh (Cymraeg).

Updates to this page

Published 4 April 2014
Last updated 24 December 2024 + show all updates

  1. The 2025 to 2026 version of form CA72A and guidance notes have been added.

  2. The 2024 to 2025 version of form CA72A and notes have been added.

  3. Form CA72A and the notes to help you complete the form have been updated for 2023.

  4. The CA72A and notes have been updated to show the change in National Insurance contributions rates on earnings from 6 November 2022.

  5. The CA72A and notes have been updated to show new National Insurance contributions rates on earnings that will apply from 6 July 2022.

  6. The information in the 'Details' section has been amended to confirm that you should use this form to apply to defer payment for the tax year 6 April 2022 to 5 April 2023 only.

  7. The 2022 to 2023 version of form CA72A and notes have been added.

  8. The 2021 to 2022 version of form CA72A and notes have been added.

  9. The 2020 to 2021 version of form CA72A and notes have been added to this page.

  10. The 2019 to 2020 version of form CA72A and notes have been added to this page.

  11. The 2018 to 2019 version of form CA72A and notes have been added to this page.

  12. The 2017 to 2018 version of form CA72A and notes have been added to this page.

  13. The 2016 to 2017 version of form CA72A and notes have been added to this page.

  14. An online service is now available.

  15. First published.

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