Have just got new client's 2017/18 copy SATR as filed using HMRC's online service, as input by previous deceased accountant. I use Taxcalc.
I input the HMRC online service data for 2017/18 just to compare results and Taxcalc is showing a difference.
2017/18 P60 gross was around £9,150. Net self-employed profit was around £15,250. Taxcalc is showing all of the Class 2 payable. The HMRC online service copy return is showing no Class 2 payable. I do not understand why the HMRC program showed no Class 2 NIC payable of £148.20.
I did not think client was anywhere near any NIC maximum payment limits. Is the HMRC program sophisticated enough yet to put a cap on Class 2/4 NIC chargeable.