Class 2 NI bills?

Class 2 NI bills

Didn't find your answer?

I've had a few clients contact me over the last few days with bills they have received for Class 2 NI for 2015/16. I thought with effect from April 2015 Class 2 was being collected via self assessment (certainly my PTP software thinks it is!).

Does anyone have any suggestions as to why these bills might have been sent out and how we get them cancelled? In each case the 2015/16 tax return hasn't been submitted yet but that's hardly unexpected in September!

Replies (8)

Please login or register to join the discussion.

By K81
19th Sep 2016 16:22

have you seen the bills?
I have had several in the last week but all were for class 2 NIC for periods up to 5 April 2015.

Thanks (0)
RLI
By lionofludesch
19th Sep 2016 16:34

Not seen any myself.

Thanks (0)
avatar
By vince8
20th Sep 2016 07:14

Class 2 is payable for 2015/16 by 31/1/17. In some cases I have seen where tax was overpaid at 31/7/16 my software was knocking off the Class 2, however its showing as payable on HMRC site but with a similar credit so will cancel out by 31/1/17.

Are you sure they are 2015/16 demands????

Thanks (0)
avatar
By vince8
20th Sep 2016 07:14

Class 2 is payable for 2015/16 by 31/1/17. In some cases I have seen where tax was overpaid at 31/7/16 my software was knocking off the Class 2, however its showing as payable on HMRC site but with a similar credit so will cancel out by 31/1/17.

Are you sure they are 2015/16 demands????

Thanks (0)
avatar
By Jane S-D
20th Sep 2016 09:16

Yes, they're definitely 2015/16. I've seen copies. In each case they are for self employed individuals who will be submitting a 2015/16 tax return and therefore paying Class 2 via self assessment.

And even better, one this morning for a client who's 2015/16 tax return has already been submitted. I'm going to have to ring the Contributions Agency aren't I?

Thanks (0)
avatar
By vince8
20th Sep 2016 10:20

Are they demands or just statements, maybe a new tactic by HMRC to give warning but I would challenge any payment date before 31/1/17.

Thanks (0)
avatar
By sijolees
20th Sep 2016 11:48

The NIC Office is issuing bills where clients have applied for A1/E101 in 2015/16. This seems to have caused the problem. They say they are trying to solve the issue but in the meantime recommend a separate payment on 31 Jan 2017. You will see on the HMRC online account for these clients that Class 2 NIC is shown as £0 and you will get SA302s removing the Class 2 when you submit the Returns!

Thanks (1)
avatar
By Jane S-D
20th Sep 2016 12:24

That would make sense given the clients I've received them for. The Contributions Agency didn't seem to have a clue (no surprise there). And looking at today's client what has happened is that he's been billed for part of the year and his SA account has been adjusted by that amount. Possibly the period he's been billed for is the period covered by the A1.

Thanks all for your comments and help

Thanks (0)