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HMRC can’t fix Class 2 NI problem
Posted on: 02-07-2024
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Some people have been receiving mysterious refunds of Class 2 NI in recent weeks. HMRC has now provided an update on the issue. What’s going on?
HMRC can’t fix Class 2 NI problem
Class 2 NI has been collected via self-assessment for a while now, but there are still problems. It was recently reported that HMRC’s systems were reversing payments where the (separate) NI system doesn’t have a self-employment record set up. It’s often overlooked that a self-employed person still needs to register separately for income tax and NI purposes. Now, the Institute of Chartered Accountants has identified a further problem with the payments for 2022/23.
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The issue arises where the payment was made on or just before 31 January 2024. The problem is that HMRC payment processing that should have taken place on 2 February was delayed by three days. Some people may have received an SA302 saying that they have paid late. If you are affected, you will have either had a refund of the Class 2 NI, or the amount will be unallocated on the self assessment system.
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Unfortunately, despite pressure from various professional bodies to come up with an online fix, HMRC has now said that there is no solution other than to make a phone call to the NI helpline on 0300 200 3500. However, you can at least check your personal tax account to see if your Class 2 NI credit is showing for 2022/23. If it is, you don’t need to take any further action.
If you would like any assistance with any of these points.