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Class 4 contributions are normally recoverable from the self-employed in the same way as tax (see Division A4.6). Class 1, 1A, 1B and Class 2 contributions and any interest or penalty in respect thereof, the total of which does not exceed £2,000, is recoverable summarily in civil proceedings in a magistrates' court, commenced in the name of an authorised officer of HMRC. Such proceedings in respect of Class 2 contributions and related penalties may be brought at any time before the end of the year following the tax year in which the liability originally arose. The time-limit in respect of any other proceedings is the first anniversary of the day on which the contributions became due.

After 6 April 2014, SI 2001/1004, reg 63A, arrears of Class 2 contributions of up to £3,000 could, where the debtor also had, or had taken up, employment, be collected by amending the debtor's PAYE code. From 6 April 2015, this cap was extended¹ for anyone with expected earnings above £30,000, so that the maximum amount of arrears of self-assessment