Tax returns submitted for 2024/25 do not require any Class 2 to be paid on profits and if your taxable earnings from self employment are above the threshold of £ 6,725 then your contribution is credited to your DWP account towards your state pension.
We have been researching as to why HMRC are issuing revised tax assessments for Class 2 national insurance, even though the tax return submitted showed non is payable and the revised assessment agrees with the submission.
Forums indicate this is a widespread issue.
We can interrogate HMRC through our tax software and in each of these cases it shows Class 2 national insurance is due of £179.40. The general feeling is that HMRC are correcting their system to agree with the tax return submitted and to agree with the current position regarding Class 2 national insurance. It could be that the computer then generates a revised assessment. We cannot verify this, but it does mean we have to contact every client affected to reassure them that the figures on their tax return submitted are correct.
HMRC link is here confirming the Class 2 national insurance position.
Update June 2025, on 28 May 2025
HMRC Forum (soon to be closed) has a note from HMRC in response to a query on this as follows:
“All,
We are aware of an issue affecting some customer records relating to Class 2 National Insurance and the Self Assessment SA302 calculation. Thank you to those who have brought this to our attention, the issue is currently under investigation as a matter of urgency and further updates will be provided in due course.
Thank you.”
