Hello, am I doing something obviously wrong here?
Recently submitted two ITR's for self-employed. In the simplier case to explain they commenced trade 06/04/2015 and profits above lower earnings limit.
Taxfiler automatically includes a charge for £145.60 - full years class 2 NI.
HMRC then issue a SA302 revised Tax Calc removing the full years class 2 NI.
Of note, the client did recently pay a one-off NI bill of £2.75 itemised as for the period 05/04/2015 - 11/04/2015.
This being the second occassion and I've only so far submitted a handfull of ITR's I thought I best check that if I'm doing something obviously wrong? Should I have known that the client doesn't have an class 2 NI liability for 2015/16?