Class 2 National Insurance is being incorrectly included in SA302 tax calculations for 2024-25.
Members of the Association of Taxation Technicians and Chartered Institute of Taxation have reported that following the submission of a tax return for individuals who do not need to pay class 2 – and who are not paying voluntarily – they have received one of three letters from HMRC. In each case the letter says that class 2 NIC has been amended ‘in accordance with the information we hold’ but for varying amounts. The letters show:
- the class 2 figure has been amended to be zero – which is in line with the original submission. in this case the letters are unnecessary;
- a class 2 charge of £179.40 has been added to the computation which should not have been included and now needs to be removed;...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
