We have recently filed two SA returns for clients who ceased trading during the tax-year. We have calculated Class 2 for the weeks of self-employment up to cessation. On filing the returns HMRC have issued revised tax calculations charging Class 2 for the whole tax-year. Am I right in thinking HMRC are incorrect?
12th Jun 2019
Class 2 NIC on Cessation of self-employment
Are HMRC getting this wrong?
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