How do clients pay late Voluntary Class 2 NIC

Payment of Class 2 which missed SA payment deadline

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I have just received several forms SA302, from HMRC, advising that `voluntary` Class 2` contributions would not be collected through the SA system, and on contacting HMRC I was advised that due to complications with penalties and interest, unpaid Class 2 (as at 31/01/18) would not be collected via the SA system, but no clue was given as to how it could be paid. I was given an 0300 number for NI office, but after 20 minutes of waiting I gave up !!  Is anyone aware of how my clients can make their voluntary payments ?

 

 

Replies (7)

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By Duggimon
16th Feb 2018 12:20

By calling the NI office, unfortunately.

At least I assume so, the HMRC NI manual states taxpayers may contact HMRC at a later date to make payments that have missed the deadline.

Check the SA302s you've received have actually removed the class 2 though, we've had several through with a letter saying they've removed it but a calculation showing they haven't.

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JCACE
By jcace
16th Feb 2018 12:29

We've had several of these this morning stating that the calculation has been revised because it's too late to pay voluntary Class 2 NICs through the tax return, but then still showing the Class 2 within the assessment (and shown on the account). Having spoken to HMRC, they advised, after speaking to NICO, to pay the amount on their HMRC account ASAP and it will be credited to their NI record.

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By JDBENJAMIN
16th Feb 2018 12:48

I've had the same thing today with one client. Just HMRC ineptitude part 458.

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By catriona.bellbarr.co.uk
19th Feb 2018 16:04

We have also received a few of these SA302s. They state that as the return was received after 31 January it is not possible to pay voluntary Class 2 via Self Assessment and that the return has been amended. The returns in question were not submitted late and the Class 2 figure has not been removed from the calculation. We now have to explain to our clients that a) their return was submitted on time, and b) our original calculation was correct. As JDBENJAMIN says, HMRC ineptitude once again.

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By Janski
22nd Feb 2018 11:08

I've had 5 of these. The SA302 states that you are not bound to accept the correction and can reject it within 30 days. 2 clients have now paid, and I contacted the agents helpline to formally appeal and tell them that payment had been made. They said that it cannot be paid through SA and that a credit will thereby be left for the client to reclaim.
He said that the option to pay Class 2 voluntarily expires 31st January and if not paid by then, the option to pay through SA disappears.

I pointed out that there is nowhere on HMRC's site identifying this restriction asking him to tell me where this requirement is given. He said he didn't know and couldn't help.
Will be appealing in writing, so may get a response in a few months.

Totally unacceptable. Never had this before, and I think it's a new rule they've brought in without telling anyone. Very dubious practice.

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Replying to Janski:
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By SolutionsTAS
22nd Feb 2018 11:29

Just checked one on HMRC Gateway and first screen shows £145.60 due for payment, so who knows ? I am advising client to pay, but was tempted to let it run to wait for Statement demanding payment.

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By kenny achampong
18th Feb 2019 16:21

I've had 5 as well. And all of them have had the Class 2 NI taken off the online assessments. The ones that have paid are showing as refund due.

The notes have a web address to give details of how to pay it (again in some cases) but the address is wrong ("Page not found")

So I called the tax agent line and they said they didn't know why it had happened and I had to call the NI office. Which I've tried twice today and went through all the security questions, only to be told they cant take any calls.

Brilliant work HMRC!

I was aware that there was a time limit of paying it, and it did happen to a client last year, but assumed the deadline was a year after the original due date, ie 2017-18 had to be paid by 31.1.20. It just doesnt make any sense that they do this on 31.1.19. A couple of mine were people who had tried to find out what their NI contributions were and hadnt been able to find out/decide until the end of Jan and were filed on the last day (one of them after the banks were closed). Maybe somebody at HMRC has just typed in the wrong year, because it's far too stupid otherwise, even for them.

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