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Class 2 NICs error corrected, say HMRC

Following concerns previously raised around errors in some Class 2 NICs computations the ATT reports having received confirmation from HMRC that no further action is now required by agents who have received incorrect calculations for their clients. The note from HMRC says that the error affected individuals with self-employment profits over the £12 570 threshold and that the position is now being corrected noting: ‘there is no need for customers to contact us’. HMRC also say: ‘We’d also like to reassure you that customers who may have made a payment will either be refunded or have a credit added to their Self Assessment statement.’

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