I have just read an article entitled 'HMRC introduces errors into people's tax returns' on Yahoo News. It talks about class 2 NI contributions paid by the self-employed etc. I was not under the impression that the contributions that used to be paid quarterly should be recorded on the self-assessment form. Should they be declared and if so where on the form should they be entered?
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Are you serious?
Your previous questions suggest that you have been in practice since at least 2008. Presumably you have prepared a number of 2015/2016 SA returns?
You don't declare them. If you declare income of the amount and type that triggers an obligation to pay them the software will include them in the liability for the year.
What you have read is about HMRC apparently on occasion incorrectly amending the self assessment to remove the liability.
??You don't declare them.
They should be entered in Box 4.1 of Page TC 1........ and if so where on the form should they be entered?
The box you enter them on the tax return is helpfully labelled "Class 2 NICs due", it's very unambiguous.
Yes of course, but unless one is completing the return and tax calculation manually on paper (surely no accountant is these days) the software will populate that box for you.