Readers' forum : National insurance

Some clients had class 2 and class 4 National Insurance contributions (NICs) deferment in place because they were employed and members of a partnership. The deferment was removed from April 2015 and HMRC wrote saying: ‘When you complete your 2015-16 self-assessment return from 6 April 2016 and self-assessment returns in future HMRC will use the information they already hold and the information you provide in your tax return to let you know any class 2 and class 4 National Insurance you need to pay. A breakdown of all the amounts to be paid will be displayed on your self-assessment calculation.’ I have spoken to the agent dedicated helpline and the NIC deferment offices both of which told me that it was the other office’s responsibility. I would be grateful for readers’ thoughts on the following.

First as far as I am aware all available HMRC-approved...