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HMRC class 2 NIC 'correction' to SA302 doesn't add up.

HMRC needs a calculator

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This is the second SA302 which has been 'corrected ' as HMRC say the Class2 NIC figure was wrong on my submission.

"Your Class2 National Insurance figure has been corrected in line with information we hold."

But their figures don't add up!

Has anyone else had this problem?

Image attached.

HMRC mis-calculation
HMRC

Replies (8)

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By RichardBrown
12th May 2016 14:46

Not exactly the same, but similar. I submitted a return showing that full class 2 NIC was payable for the year and this was reflected in my own tax calculation, but they amended the return so that class 2 was not due.

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By ugdiv
12th May 2016 15:29

It is not a matter of whether it is due or not.
Their figures give the same bottom line as mine, except ONE of their numbers is different.
Check it with a calculator!

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Replying to RichardBrown:
Dog
By ClaireB
14th May 2016 11:37

I have had the same as you - client's tax return is not showing Class 2 NICs. Statement is saying "Your Class 2 National Insurance figure has been corrected in line with the information we hold".

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Tornado
By Tornado
12th May 2016 15:52

It has been established that Class 2 for 2016 is 52 weeks at £2.80 for most people although some software and accountants have been including 53 weeks at £2.80 in the Tax Returns.

The figures certainly do not appear to add up as shown but if you made an entry of £148.40 for Class 2 in the Tax Return then perhaps the HMRC software has overidden its own calculation and used yours instead, despite showing the amount due as £145.60.

I expect some explanations will arise as the year progresses and more Returns are filed.

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By Duggimon
12th May 2016 16:11

Whatever the reason, the difference is the £2.80 class 2 NIC for week 53. AFAIK the bottom line in the image shown is wrong and should show a repayment of £2.80 more, which is what those numbers ought to add up to.

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By Fast German Car
12th May 2016 16:15

£2.80 is being discussed. Interesting. What time is gin?

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By ugdiv
12th May 2016 18:36

Thanks everyone.
It seems the Class2 was altered and the totals didn't ripple through. Let's wait and see what the refund actually is.

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Replying to ugdiv:
Tornado
By Tornado
13th May 2016 17:53

The situation gets a little more interesting when a person reaches State Retirement Age during the tax year. This is not too bad for a man as this is 65, although you will have to decide which week is the last eligible week to pay up to.

For a woman, however, you will not only have to find out what her State Pension Age is/was, you also have to decide which is the last eligible week to pay up to.

Hopefully HMRC will provide us with this information through the fabulous digital tax system.

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