Change of https://www.gov.uk/government/publications/ca40-employees-allowed-to-pay-their-own-national-insurance

Change description : 2026-04-06 00:15:00: The CA40 for the tax year 2026 to 2027 has been added. The CA40 for the tax year 2021 to 2022 has been removed. [Guidance and regulation]

Showing diff : 2025-04-06 00:14:08.492299028 +00:00..2026-04-05 23:48:24.124985143 +00:00

Guidance

CA40: employees allowed to pay their own National Insurance

Use form CA40 if HMRC has told you, as an employee, to deduct National Insurance contributions from your wages.

From:
HM Revenue & Customs
Published
28 March 2014
Last updated
6 April 20252026 — See all updates

Documents

20252026 to 2026:2027: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 20252026 to 5 April 20262027

PDF, 2.732.92 MB, 327 pages

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20242025 to 2025:2026: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 20242025 to 5 April 20252026

PDF, 2.362.73 MB, 318327 pages

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20232024 to 2024:2025: employee only contributions for employers or employees authorised to pay their own contributions — 6 JanuaryApril 2024 to 5 April 2024 2025

PDF, 2.22.36 MB, 318 pages

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2023 to 2024: employee only contributions for employers or employees authorised to pay their own contributions — 6 AprilJanuary 20232024 to 5 January April 2024

PDF, 3.042.2 MB, 249 pages

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20222023 to 2023:2024: employee only contributions for employers or employees authorised to pay their own contributions — 6 NovemberApril 20222023 to 5 AprilJanuary 20232024

PDF, 3.413.04 MB, 249 pages

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2022 to 2023: employee only contributions for employers or employees authorised to pay their own contributions — 6 JulyNovember 2022 to 5 April 2023

PDF, 4.163.41 MB, 249 pages

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2022 to 2023: employee only contributions for employers or employees authorised to pay their own contributions — 6 AprilJuly 2022 to 5 JulyApril 20222023

PDF, 4.14.16 MB, 249 pages

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20212022 to 2022:2023: employee only contributions for employers or employees authorised to pay their own contributions — 6 April 2022 to 5 July 2022

PDF, 1.234.1 MB, 146249 pages

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Details

Use these current and previous tax year tables if you are authorised to pay your own National Insurance contributions.

Updates to this page

Published 28 March 2014
Last updated 6 April 20252026 + show all updates

  2. The CA40 for the tax year 2025 to 2026 has been added.

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Update history

2026-04-06 00:15
The CA40 for the tax year 2026 to 2027 has been added. The CA40 for the tax year 2021 to 2022 has been removed.

2025-04-06 00:15
The CA40 for the tax year 2025 to 2026 has been added.

2024-04-05 00:15
The CA40 for the tax year 2024 to 2025 has been added and the CA40 for the tax year 2020 to 2021 has been removed.

2024-01-03 10:28
A new version of the booklet has been published and should be used for payments of earnings made from 6 January 2024 to 5 April 2024.

2023-03-10 15:50
The CA40 for the tax year 2023 to 2024 has been added and the CA40 for the tax year 2019 to 2020 has been removed.

2022-10-28 06:00
This booklet is being re-issued following a change in the rate of National Insurance contributions with effect from 6 November 2022. You should use this version for payments of earnings made on or after 6 November 2022 for the remainder of the 2022 to 2023 tax year. The previous versions of this booklet for the 2022 to 2023 tax year apply for employees’ earnings paid before 6 November 2022.

2022-07-05 10:30
A new version of the CA40 has been added showing rates that will apply from 6 July 2022 to 5 April 2023.

2022-04-06 12:38
The 2022 to 2023 CA40 has been added to reflect new tax year changes. The CA40 from 2018 to 2019 has been removed.