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HMRC letter codes · National Insurance (CA)

CA72ADefer National Insurance when you have more than one job

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK says employees with more than one job may be allowed to defer (delay) paying Class 1 National Insurance on their other jobs, and that form CA72A is the form to send.

“Employees with more than one job may be allowed to defer (delay) paying Class 1 National Insurance on their other jobs. … read the guidance notes and send form CA72A”

GOV.UK: Defer your National Insurance · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about CA72A. Each fact has its source and the day it was checked beside it.

What it is

GOV.UK lists the CA72A as the form to defer payment of Class 1 National Insurance contributions.

“Defer payment of Class 1 National Insurance contributions (CA72A)”

GOV.UK: Defer payment of Class 1 National Insurance contributions (CA72A) · checked 14 October 2026

When HMRC sends it

GOV.UK says that after you send the CA72A, HMRC will consider your application and may ask you to send payslips, and that if you are not allowed to defer, HMRC will write to you to tell you why.

“HMRC will consider your application and may ask you to send payslips. … If you’re not allowed to defer … HMRC will write to you to tell you why.”

GOV.UK: Defer your National Insurance · checked 14 October 2026

Time limits and rules

GOV.UK says that to apply to defer for the tax year 6 April 2026 to 5 April 2027, HMRC must receive the CA72A application by 14 February 2027.

“To apply for the tax year 6 April 2026 to 5 April 2027, read the guidance notes and send form CA72A. HM Revenue and Customs (HMRC) must receive your application by 14 February 2027.”

GOV.UK: Defer your National Insurance · checked 14 October 2026

How to send it or apply

GOV.UK says that to apply for CA72A by post you print the form, fill it in by hand and post it to the address on the form.

“Applying by post … Print, fill in by hand and post to the address on the form.”

GOV.UK: Defer payment of Class 1 National Insurance contributions (CA72A) · checked 14 October 2026

GOV.UK says you can apply for CA72A online, and that you will need to sign in to use the service, creating sign in details if you do not already have them.

“Applying online … You’ll need to sign in to use this service. If you do not already have sign in details, you’ll be able to create them.”

GOV.UK: Defer payment of Class 1 National Insurance contributions (CA72A) · checked 14 October 2026

Free help and HMRC contacts

If you have a question about Class 1, 2 and 3 National Insurance rates and thresholds, such as one about CA72A, GOV.UK’s National Insurance enquiries page says to call HMRC on 0300 200 3500. Lines are open Monday to Friday, 8am to 6pm, and the page links to “Find out about call charges”.

“Call HMRC for help and information with: … Class 1, 2 and 3 National Insurance rates and thresholds … Telephone: 0300 200 3500 … Opening times: Monday to Friday, 8am to 6pm. … Find out about call charges”

GOV.UK: National Insurance: enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.