Client wanted to pay voluntary Class 2 NI within her total tax/NI bill of £421.59, so she paid £421.59 before the end of January (they don't let you pay it through SA if it's after then) so all seemed OK. Turned out there was 7p interest brought forward from an old year, and so they only transferred £153.33 instead of £153.40 to her Class 2 NI account which means she does not get credited with any NI contributions for that year. How do HMRC get away with it ? Why didnt the computer just carry forward the 7p or knock it off the Class 4 NI ? (that's rhetorical btw, I do know they are trying to get out of paying her pension) And I've been on the phone for an hour and now am now transferring 7p to make her get a full year. So something to be careful of in the future.