I have a client who was both employed and self-employed during 2018/19. Her employment earnings were £17,422, taxed under PAYE, and her taxable earnings from self-employment were £22,146.
My calculation of the tax and NICs included class 2 contributions of £153, but HMRC has issued a calculation which excludes this element. The Class 4 contributions are unaffected, and neither I nor my colleagues can understand why Class 2 does not appear to apply. This client is not of retirement age.
If anyone can shed any light on this I would be most grateful.