National Insurance letter · LCL2REG2MM
Class 2 National Insurance letter (LCL2REG2MM)
For HMRC's letter about Class 2 National Insurance for years you declared self-employed or partnership income. This page sets out who gets it, what it asks and who can tell you what paying would change, with each source and the date it was checked.
Last reviewed 8 October 2026 · How Tax Letters checks its facts
The short answer
- What this letter is
- HMRC's list says the letter asks you to contact the Department for Work and Pensions (DWP) before deciding whether to pay Class 2 National Insurance contributions, and that DWP will tell you what effect paying for those years may have on your State Pension entitlement. [1]
- Who gets it
- HMRC says it writes to people who declared self-employed or partnership income on a tax return for any tax year from 2015 to 2016 up to and including 2023 to 2024 but did not register to pay Class 2 National Insurance, and only if they are at or within 2 years of State Pension age and those years are not already qualifying years for State Pension purposes. [1]
- Is it a bill?
- No. HMRC's list of genuine letters says it asks you to contact DWP before deciding whether to pay for the years it names.
- Who can tell you more
- A choice to consider, not a bill
Every fact on this page comes from a source listed at the foot of the page, with the date it was last checked. All sources and dates
What the letter is about
HMRC says it writes to people who declared self-employed or partnership income on a tax return for any tax year from 2015 to 2016 up to and including 2023 to 2024 but did not register to pay Class 2 National Insurance, and only if they are at or within 2 years of State Pension age and those years are not already qualifying years for State Pension purposes. [1]
HMRC's list of genuine letters gives no weekly rate and no last date to pay for the years this letter is about. The letter is about whether to pay for the years it names, and what paying would cost depends on your own record.
GOV.UK also sets out general rules, written for voluntary contributions in general and not for this letter:
- GOV.UK's general rule for voluntary National Insurance is that you usually pay the current rate when you make a voluntary contribution: £3.65 a week for Class 2 in the 2026 to 2027 tax year. If you pay Class 2 for the previous tax year you pay that year's original rate, and for any earlier years you pay the 2026 to 2027 rate.
- GOV.UK's general rule is that you can only pay voluntary contributions for the past 6 years, and the deadline is 5 April each year.
For the years on your letter, the online record, DWP and HMRC's National Insurance line in the next section are the places that can say what applies.
Who can tell you what paying would change
GOV.UK says that if you are below State Pension age you can check your State Pension forecast or contact the Future Pension Centre to find out if you will benefit from paying voluntary contributions, and if you have reached State Pension age, contact the Pension Service. [4]
Your National Insurance record, online
You can check your National Insurance record online to see what you have paid, any gaps that mean some years do not count towards your State Pension, if you would benefit from paying voluntary contributions, how your forecast would change and how much it would cost. GOV.UK: check your National Insurance record [5]
Below State Pension age: the Future Pension Centre
The Future Pension Centre answers questions about the State Pension and forecasts on 0800 731 0175, Monday to Friday, 8am to 6pm. [6]
At State Pension age: the Pension Service
The Pension Service gives information about making voluntary National Insurance contributions if you have already reached State Pension age, on 0800 731 0469, Monday to Friday, 8am to 6pm, except public holidays. [7]
Questions about the contributions themselves: HMRC
HMRC's line for Class 1, 2 and 3 National Insurance enquiries, including gaps in your contributions, is 0300 200 3500, open Monday to Friday, 8am to 6pm, and closed on bank holidays. [8]
If one of these is you
You have other gaps in your National Insurance record
If you have gaps in your National Insurance record, GOV.UK says to check if you are eligible for National Insurance credits before deciding to pay voluntary contributions. [4]
You were contracted out at some point
GOV.UK says voluntary contributions do not always increase your State Pension, for example if you were contracted out. [4]
You are not sure the letter is genuine
HMRC's own list of genuine letters describes this one. For a suspicious letter, GOV.UK says to contact the HMRC team the letter says it is from, for example the Self Assessment team. [1] [9]
Your health or circumstances make this hard
HMRC 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. You can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms. [10] [11]
Keep it
Keep this with the letter. Mark what you did:
You can always deal with HMRC directly, free, without any service or adviser. Free help: TaxAid, which says it helps “people who can’t afford to pay for help”, and Citizens Advice. [12] [13]
Sources
Each source is linked, with the date Tax Letters last checked it.
- GOV.UK: Check if a letter you've received from HMRC is genuine (letter LCL2REG2MM) (checked 7 Oct 2026)
- GOV.UK: Voluntary National Insurance, rates (checked 8 Oct 2026)
- GOV.UK: Voluntary National Insurance, how and when to pay (checked 8 Oct 2026)
- GOV.UK: Voluntary National Insurance (checked 7 Oct 2026)
- GOV.UK: Check your National Insurance record (checked 7 Oct 2026)
- GOV.UK: Contact the Future Pension Centre (checked 7 Oct 2026)
- GOV.UK: Contact the Pension Service (checked 7 Oct 2026)
- GOV.UK: National Insurance: enquiries (checked 7 Oct 2026)
- GOV.UK: Report scam HMRC messages, calls and social media accounts (checked 7 Oct 2026)
- GOV.UK: Get help from HMRC if you need extra support (checked 7 Oct 2026)
- GOV.UK: Appoint someone to deal with HMRC on your behalf (checked 7 Oct 2026)
- TaxAid: About us (checked 8 Oct 2026)
- Citizens Advice: About us (checked 7 Oct 2026)