Income between £6,725-£12,570: why says I owe £ 179.40 AND I do not need to pay Class 2 NICs?

When completing my self-assessment form as I am self-employed, the form states: If your taxable profits are from £6,725 to £12,570, you will not need to pay Class 2 NICs. Your contributions are treated as having been paid to protect your entitlement to State Pension and certain benefits. So why, when my taxable profits were £8,819 (i.e. from £6,725 to £12,570), does it then say: Your self-employment record shows you owe: Class 2 NICs amount: £ 179.40 This is completely contradictory, surely? Totally confused, but not wanting to potentially lose out on my state pension, I ticked YES to 'Do you want to pay Class 2 NICs voluntarily?'. It then says 'ERROR'. 'There is a problem. Your profits are the same or above the small profit threshold, select "No" to 'Do you want to pay Class 2 NIC's voluntarily'. So do I owe £179.40 in Class 2 NICs or not? Surely it should say: Your self-employment record shows you owe: Class 2 NICs amount: £0? Is there an error in the form?

Hi,
We cannot view your personal records on the forum. Please contact our team for advice on your query:
Self Assessment: general enquiries
Thank you.

I have the same issue. Profits between £6725 and £12570 but I still want to keep my NI2 up to date by paying voluntarily. OR do I take it that it is paid for me as it won't let me tick the box to pay voluntarily as my profits are above £6725? This part of the form is very confusing...You do not need to see personal records to advise on this situation. Please help without pointing us to the phone line. Many thanks

I am glad I am not the only one who is utterly confused by this. I completely agree that HMRC does not need to see personal records to advise on this situation. Hopefully, they will be able to explain what this means. I can only imagine that when it says "Your self-employment record shows you owe: Class 2 NICs amount: £ 179.40" it also means "but this is treated as having been paid". If this is the case, it would be REALLY helpful for the form to state this and also to explain that you cannot opt to pay for this voluntarily either. Good luck with getting a response rather than just being referred to the 'general enquiries' webpage (which you, no doubt, like me read thoroughly before posting on this forum).

Hi aforbes,
In the 2022 Spring Statement, the Chancellor of the Exchequer introduced a Lower Profit Threshold (LPT) for Class 2 NICS.
This means those who are filing Self Assessment returns from 2022 to 2023 onwards and have profits from the Small Profit Threshold (SPT) up to the LPT will now no longer need to pay Class 2 NICs.
To ensure these customers retain entitlement to contributory benefits HMRC will be adding 'Treat as Made' Class 2 NICs to their accounts. More information can be found here:
NIM70001 - Class 2 National Insurance contributions
Thank you

Hi Susan Farmery,
Apologies for the earlier response. 
In the 2022 Spring Statement, the Chancellor of the Exchequer introduced a Lower Profit Threshold (LPT) for Class 2 NICS.
This means those who are filing Self Assessment returns from 2022 to 2023 onwards and have profits from the Small Profit Threshold (SPT) up to the LPT will now no longer need to pay Class 2 NICs.
To ensure these customers retain entitlement to contributory benefits HMRC will be adding 'Treat as Made' Class 2 NICs to their accounts. More information can be found here:
NIM70001 - Class 2 National Insurance contributions
If you are currently being incorrectly charged Class 2 NICs please contact the National Insurance team:
National Insurance: general enquiries
Thank you

Thank you for your reply, HMRC Admin 34. In the link provided, it states 'If a person’s profits are from the SPT to the LPT, they will not need to pay Class 2 NICs, their contributions are treated as having been paid to protect entitlement to State Pension and certain benefits'. I was already aware of this (and I believe aforbes was too), hence why it was confusing to read ' Your self-employment record shows you owe: Class 2 NICs amount: £ 179.40' in this situation. Please could you explain what you mean when you say: HMRC will be adding 'Treat as Made' Class 2 NICs to their accounts? Do you mean that, in future, in this situation, it will now say: Your self-employment record shows you owe: Class 2 NICs amount: £ 179.40 (for example) BUT THESE ARE TREATED AS HAVING BEEN MADE (or words to that effect)? If so, I'm sure this will be a great help to those people in the same situation in future years.

Hi,
If everything has been correctly completed and Class 2 NI registration is in place, the Class 2 NICs will be treated as paid.
Your tax assessment should not show that you owe Class 2 NICs in this scenario, it may show the Class 2 amount that would be payable for reference purposes.
Thank you