We have recently filed sole trader tax returns and have included the Class 2 NIC where profits have exceeded the lower limit. HMRC have revised the tax returns and credited the Class 2 contribution back to the client. We have spoken to the agent dedicated line (twice) and neither person was able to help and even when asking for a referal to a technician they refused to take the call. Should we continue to include Class 2 NI for fear that our filings could be subject to an enquirey for incorrect/eroneous filing? Have we missed something and Class 2 NI contribuitions have already been abolished?