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Class 2 NIC amendment

Self assessment return corrected as too late to pay voluntary class 2 NIC

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return submitted end January with Self employment profits below lower limit so  box for voluntary payment of Class 2 NIC ticked.  Message - amended as it is too late to pay voluntary class 2 NIc through your tax return .

I can't see anything in the notes suggesting an earlier deadline than 31 Jan.  Can anyone shed light on this please.



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By K81
16th Feb 2018 10:30

as profits were below the Small earnings exemption then class 2 is not expected to be paid by HMRC. If you wish to make voluntary payments you can but if you don't make them by the payment date they cannot be collected through self-assessment. You need to contact NICO concerning this & they will tell you how to pay them directly.

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By seonaid anderson
16th Feb 2018 10:35

I also have another one where the payment was made by the 31st of January and it was adjusted down and now shows a repayment due to her... I thought the payment date was the 31st Jan. Am I wrong in this?

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By wyoming
16th Feb 2018 11:07

The whole merging in of Class 2 into the SA system has been a bit problematic. I have had HMRC issue an SA302 to remove the Class 2 charge on several occasions and have had to rectify this out of concern that it could affect the client's "qualifying years" position. Then there's the clients who have Class 1 earnings over the UEL (so you would think they will exceed the Class 1/2 maximum) but, because that maximum is worked out based on 53 weeks of Class 1 rather than 12 months, the clients still end up paying some Class 2, usually about £80. The sooner Class 2 is merged with Class 4 the better from that point of view.

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16th Feb 2018 12:51

You can ignore these bug-generated notices from HMRC. They say they are cancelling the Class 2, but it remains on the account and in the 'amended' calculation! There is another thread about it which gives more detail.

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