Hello
I have a client who is employed and self employed at the same time. If they are paying class 1 NI on earnings of 13,000 above the primary threshold do they also pay class 2 NI on self employed earnings of £17K. In 2017/18 I included the Class 2 but HMRC sent a tax calculation removing it. I see the sense in not paying both as the class 1 deductions will accrue the benefits. I just can't see anything to confirm this. Many thanks in advance
Replies (3)
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I suspect it was removed due to your client not being registered as self employed from a National Insurance perspective, not because the Class 2 wasn't due.
I'm assuming employment income in 2017:18 was a similar level but feel free to include some more useful information if necessary.
I suspect it was removed due to your client not being registered as self employed from a National Insurance perspective, not because the Class 2 wasn't due.
I'm assuming employment income in 2017:18 was a similar level but feel free to include some more useful information if necessary.
I agree with this analysis.