NI both employed and self employed at the same tim

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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   

 

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By Not Anonymous
18th Jan 2020 13:04

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.

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Replying to Not Anonymous:
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By beanjuggler
18th Jan 2020 13:14

Thanks you that is probably the reason. She has continually done a tax return for a number of years under a limited company operation. I assumed because she was doing the tax return all was well. Maybe we need a CWF1. Thank you very much

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Replying to Not Anonymous:
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By lionofludesch
18th Jan 2020 13:20

Not Anonymous wrote:

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.

Thanks (2)