I have filed two SA returns for clients who ceased self employment in 2015/16 and whilst they both exceeded the exemption threshold for profits, I believed that I was able to calculate the Class 2 payment on the basis of weeks of trading between 6th April 2015 and the date of cessation. The returns were duly filed, but subsequently HMRC have issued amended Tax Calculations which include a full years, £145.60 Class 2 contribution. Is this correct, as surely prior to 6th April 2015 a trader was able to stop their contributions as soon as they ceased ?
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Until you filed the return I doubt anyone knew your clients had ceased.
I have had new starters, a maternity allowance gap, and a couple reaching retirement who all got part year contribution charges
Just asking - was that the only amendment ?
Class 2 charges seem to be controlled by the NI unit so a call to them might be necessary.