Client wishes to pay voluntary contributions

Two clients want to pay voluntary NIC but HMRC amending returns

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We have two clients whose self employment profit is below £6000.

We have ticked pay volunary class 2 but HMRC have twice issued amendments taking the NIC down to zero. How can we stop them doing this? I've filed amended returns to reinstate it but it makes no difference.

Replies (8)

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By SXGuy
10th Feb 2020 10:24

Sounds like hmrc are assuming those clients arnt registered for class 2 ni.

You can re register as self employed and state they already have a utr and they will register them for class 2.
Done it the other day for a client who previously had rental income and is now a self employed gardiner.

Thanks (2)
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By 0098087
10th Feb 2020 10:34

Thanks. They were both registered for self employment but I will do as you suggest.

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Replying to 0098087:
By K81
10th Feb 2020 10:58

You need to register them with NICO, not just HMRC.

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By 0098087
10th Feb 2020 11:02

I ddi back in 2018. The forms says for self assesment and class 2

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Replying to 0098087:
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By GW
10th Feb 2020 11:09

We had a few this year where HMRC "forgot" about the client being set up previously as self employed with class 2 due, managed to get them sorted out over the phone.
It seemed to be a problem where class 2 was not paid in the previous year (because of low profits) so HMRC didn't expect Class 2 in the following year.

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By 0098087
10th Feb 2020 11:13

Thanks. If re registering doesn't work i'll get on the blower!

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By ingrat
12th Feb 2020 10:36

Like non residents wishing to pay voluntary class 2 nics I think these need to be paid outwith the self assessment system. If you contact HMRC they can issue a demand.

https://www.gov.uk/voluntary-national-insurance-contributions

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Morph
By kevinringer
17th Feb 2020 14:03

I've had a few cases like this: one today oddly enough.

First of all log into GOV.UK, load your client and view 'information to help complete your tax return'. How much C2NICs? If £nil it means your client isn't registered as self-employed with NICO. The quickest way to get them registered is often to phone NICO (sometimes actually quicker to phone the SA ADL and ask them to put you through to NICO. I say to phone because if there's a problem you can discuss it whereas registering online and there's a problem HMRC won't tell you.

If there is C2NICs on 'information to help complete your tax return' you'll need to speak to the SA ADL. I had to today. In the end SA ADL couldn't fix the problem and couldn't send a referral so I was told to write! So much for the most digitally advanced tax authority in the world.

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