I know that Class 2 NIC is now being collected via the SA system. However, when completing a SA return for a client - I have used HMRC online and Commercial Software (for different clients) -, when I check the tax calculation, there is no mention of the Class 2 NIC. Only Tax & Class 4NIC.
There is a box on the return to tick if your profits are less than £5965 and you want to volunteer to pay class 2 (Box 100 on page SEF5).
Will HMRC be adding this seperately to the SA bills they issue, so I will need to explain to a client that the tax calc needs to have the class 2 NIC added ontop? I can foresee a few upset clients, when HMRC ask for £143 (ish) more than I tell them.
Am I missing a box to tick on the SA form?