Client will definitely have a Class 2 NI liability 20/21, but is in her second year as a partner, and so because of basis period I can't prepare her Return until accounts to end June 2021 are prepared.
She's going on Maternity in October, but is failing the test for full maternity allowance because of lack of NI contributions.
It used to be possible to make an advance payment of Class 2 NI, but how exactly is this done since the NI was calculated with self-assessment?
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When she applies for Maternity Allowance she will receive a notice saying she has not paid the right Class 2 NIC and will get the minimum amount.
The notice will however give her the option of paying the C2 NIC due on 31 Jan 2022 early to increase her entitlement. She will be given a payment reference and instructions on where to pay etc.
I don't think there is a way of fixing it in advance.