Class 2 National Insurance contributions

Where are Class 2 NI contributions declared on self assessment form

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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?

Replies (6)

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By Wanderer
19th Mar 2017 18:02

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?

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By johngroganjga
19th Mar 2017 18:15

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.

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By Wanderer
20th Mar 2017 05:11

johngroganjga wrote:

You don't declare them.

??
marvells wrote:

....... and if so where on the form should they be entered?

They should be entered in Box 4.1 of Page TC 1.
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By Duggimon
20th Mar 2017 10:39

The box you enter them on the tax return is helpfully labelled "Class 2 NICs due", it's very unambiguous.

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Replying to Duggimon:
By johngroganjga
20th Mar 2017 12:53

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.

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Replying to johngroganjga:
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By Paul Hawes
20th Mar 2017 13:09

Our software didn't automatically populate it for 15/16.

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