I am glad that Taxcalc does the calculation for the restriction on Class 4 NI when someone has high employment income + self-employment. I've come across a tax calculation from another firm and they seem to have overlooked this point for a client. I have 2 questions-
1- would HMRC automatically pick this up and issue a revised calculation with lower NI if the accountant hadn't factored this into their calculation? I am guessing not but has anyone seen this in practice?
2- Does all tax return software do this calculation if you enter the Class 1 NI data?
Thanks in advance!