HMRC have confirmed that they have had technical difficulties in calculation Class 2 National Insurance contributions
In a statement they said:
"The nature of the error depends on individual circumstances, but some customers with self-employed profits above £12,570 have seen a Class 2 NICs charge of £358.80 added to their accounts when they shouldn’t have been. In some circumstances it will be less.
We’ve taken action to correct the Class 2 NICs figure where the information we hold has allowed us. If this applies to your clients, they will have received a message to let them know.
We will correct the records of other customers after the issue has been resolved and notify them when we have done so. Customers will be issued with a new SA302 tax calculation after their record has been corrected with a new 30-day limit.
Some customers have reported receiving a letter ‘correcting’ their NICs figure to the initial (correct) figure submitted in the tax return. In these circumstances the customer will not receive a further SA302 as the information held on record is correct.
Unfortunately, incorrect Class 2 NICs letters will continue to be issued until the IT problem is resolved in September. We will be correcting records before any incorrect amounts due affect the tax owed for 2024 to 2025.
We are sorry for the inconvenience that this issue has caused. While we understand this may be concerning there should be no long-term impact. Customers who may have made a payment will either be refunded or have a credit added to their Self Assessment statement."
If you have received any such letters or recalculations, please do check in with me and I will have a look at it for you.
