It has become apparent that there are some self-assessment cases which are being affected by a HMRC 'glitch'. Once a tax return has been submitted, a few weeks later, a revised, inaccurate self-assessment calculation is being issued by HMRC, which removes Class 2 National Insurance. Taxpayers therefore incorrectly believe that they owe a lesser amount.
The Class 2 National Insurance must be paid, so taxpayers should pay the amount they were initially advised to. If anyone has any queries regarding this, or is unsure what amount needs to be paid, please get in touch.