I have a client who has PAYE income of £100K+ and self-employment income. He has paid the maximum Class 1 for 2015/16 and so only needs to pay the 2% Class 4. I can't find anywhere on the 2015/16 tax return that caters for this as the deferment box has gone. Are we supposed to fudge a figure in box 102 to get to the correct NIC payable figure or pay the full Class 4 and indeed Class 2 on the return and get an eventual repayment from Newcastle?
Has anyone resolved this?