I have just done and SA return. The client only has a liability of £88.45 which is Class 2 NI as she started in business in September. The liability is less than £100 so HMRC might not send a statement or will they? If they don't and the client doesn't pay, is it deemed to have been paid late and not credited to the client's NI account? One might say it doesn't count as a year anyway but who knows what the legislation might be in the future.
18th Oct 2021
Class 2 NI liability less than £100.
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