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Noticing NIC class 2 HMRC errors?

HMRC calculations appear to charge £81.20 despite reaching the NIC maxima

Have you noticed that HMRC calculations of NIC are based on 53 weeks even in a 52 week tax year. They quote Regulation 21 to say they must use 53 weeks but is this not an erroneous reading of the legislation? The reference to cannot exceeed 53 weeks is not an obligation to calculate NIC by 53 weeks but an allowance to extend the annual maxima in years with 53 weeks?

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16th Oct 2017 11:41

Yes - it's always been like that as far as I recall.

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