HMRC sending out "incorrect" 2024 SA302s

Every self assessment we are submitting including week 53 Class 2 NI is being "corrected"

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Every self employed tax return for 2023/24 is being "corrected" with HMRC replacing 53 weeks Class 2 NI with 52 £179.40 BUT , this is the interesting thing, their "corrected" SA302 does not add up and the extra £3.45 our calculations are correctly including IS in their final figure and therefore AGREEING our submitted SA302. You really couldn't write this could you ? That means we are going to get dozens of these and the clients also get a posted copy - nice for the post office but costly to the taxpayer. More worryingly those that do their own "self assessment" will probably go straight on to the phone lines wondering why they have received this nonsense . I presume all other agents are experiencing the same thing - we use IRIS Keytime Personal Tax. 

Replies (15)

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By JB101
22nd Apr 2024 12:58

I'm pretty sure there are only 52 weeks for Class 2 NI in 2023/24 so don't think it's HMRC being "incorrect"!

Also, they have a certain "tolerance" in their calculations for roundings etc so will ignore small differences and agree totals with you even if they don't quite add up!

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By JB101
22nd Apr 2024 13:02

Others here also think 52 weeks only: https://www.accountingweb.co.uk/any-answers/class-2-ni-23-24

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By Matrix
22nd Apr 2024 13:06

HMRC shows 52 weeks. Taxfiler shows 53 and say they don’t get the HMRC amounts until the end of April. I am adjusting manually before submission.

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By Jo Nokes
22nd Apr 2024 13:12

Not recently , but I’m sure I’ve seen 302s that don’t quite add up. But difference too small to worry

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By lionofludesch
22nd Apr 2024 13:19

Count the Sundays.

There are 52.

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By mbee1
22nd Apr 2024 13:20

Digita only showing 52 weeks

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By lionofludesch
22nd Apr 2024 13:32

'Every self employed tax return for 2023/24 is being "corrected" with HMRC replacing 53 weeks Class 2 NI with 52 £179.40....'

Ken - why do you think it should be 53?

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By BillKate
22nd Apr 2024 14:06

'we use IRIS Keytime Personal Tax' - I think this could be your problem. We use PTP Tax and have been informed by IRIS (thro' the Knowledge base) that a known issue exists with the 2024 tax platform which is incorrectly using 53 weeks for class 2. The workaround is to manually overwrite with the correct 52 week figure.

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By rmillaree
22nd Apr 2024 14:58

is it the case that if one uses 53 weeks then hmrc might not correct the figure if thats was prepped in the relevant api data box ?

can remember if there was some circumstances where hmrc wouldnt correct rerf 52 or 53? i only think i MAY have sen aomething somewhere somtime in that regard so could be fake memories on my part.

ref btc this allows us to enter whatever figure we want - albeit it does prompt if hmrc api total is different when figures go live - so btc looks like it doesnt take sides in this debate.

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By KenKLM
22nd Apr 2024 15:01

OK so a lot on here reckon its a 52 week year IT IS NOT - this is a 53 week payroll and self assessment year. SA302s coming back from HMRC show 52 weeks figure of £179.40 but the total amount due adds 1 more week of £3.45 ; i.e. their SA302 does not add up . What is it with some posters automatically deriding the post ? Read what I have put .. I cannot put a scan of 1 of these HMRC SA302 calculations but they only show a 52 week figure in the summary but the amount due adds the week 53 - you will see it when maybe you get a few through . In my opinion my software is calculating the correct NI due but there must be a bug in HMRC . I will try cheating the system by putting in the 52 week figure and see if they also then correct it - as the total amount due WILL be light my end by 1 week's contributions £3.45 . Some people need to check the facts before they post ! There is a further issue here of our SA302s not matching HMRC's record if we only put the 52 weeks in and we all know what that does for mortgage applications !

Google result - guidance from HMRC:
11 Apr 2016 — Some contribution years will include 53 contribution weeks, a person who is self-employed for the full year will be liable for all 53 weeks.

How you get that extra week into the liability by only putting a 52 week figure in is the issue to avoid every single one of my software's submissions resulting in amended assessments . I will see what Iris Keytime have to say also .

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Replying to KenKLM:
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By FactChecker
22nd Apr 2024 15:20

"I will try cheating the system by putting in the 52 week figure and see if they also then correct it" ... can you please let us know the result of doing that?

That's an honest request (i.e. no sarcasm intended), as I don't know the answer with absolute certainty.

FWIW other responders are suggesting not that *you* are doing anything wrong, but that your software is incorrectly setting it to 53 weeks (with the resulting amount calculated correctly on that basis) AND that HMRC, in their own inimitable way, are correcting/re-setting the number of weeks to 52 (but not bothering to change the *amount* which you've submitted as it is within their 'tolerance').

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Replying to FactChecker:
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By lionofludesch
22nd Apr 2024 15:31

FactChecker wrote:

"I will try cheating the system by putting in the 52 week figure and see if they also then correct it" ... can you please let us know the result of doing that?

.

I've done it - unintentionally. They corrected it. The next 53 week year is 2025/26. Make a diary note to test it.

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Replying to KenKLM:
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By lionofludesch
22nd Apr 2024 15:28

KenKLM wrote:

OK so a lot on here reckon its a 52 week year IT IS NOT - this is a 53 week payroll and self assessment year.

It's not a 53 week payroll year if your payday's not Thursday or Friday. If it's Tuesday, it's a 52 week year. There's no obligation to pay folk on Fridays. Not that payroll has anything to do with Class 2 NIC or self assessment. You're reading the wrong rule book.

This was debated only a week or so ago on this very forum. Someone kindly posted up the legislation. It's the number of weeks which begin within the year ended 5th April. The Social Security week starts on Sunday. So, in a common year, you're looking for 5th April on a Sunday. In a leap year, you can throw in 4th April.

Personally, if you can't get your head around this, I'd recommend going for 52 every time. If HMRC want an extra three quid in any year, they'll let you know.

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Replying to KenKLM:
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By JB101
22nd Apr 2024 15:29

IT IS. Count the Sundays between 6 April 2023 and 5 April 2024 (inclusive).

It makes no difference how many weeks for payroll - different tax and NI rules apply!

I don't think anybody is "deriding the post" - just suggesting you check the count of weeks and correct the (incorrect) figure your software is using.

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Replying to KenKLM:
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By lionofludesch
22nd Apr 2024 15:34

KenKLM wrote:
Some people need to check the facts before they post ! .

Couldn't agree more.

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