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The following announcement was carried in Agent Update 67 after discussions with the Issues Overview Group (IOG)
If the Class 2 NICs amount shows ‘Not Available, check help’ on the online SA tax return, this may be because:
• your client has not registered to pay Class 2 NICs. You can register your client online here
• you are trying to complete your client’s return between 2am - 5am (when this facility is unavailable).
If the Class 2 NICs amount shows as ‘£0.00’ this may be because of one of the following reasons:
• your client has not registered to pay Class 2 NICs. You can register your client online here
• your client may have paid the maximum Class 2 NICs due
• your client may have received certain benefits resulting in no Class 2 NICs liabilities
• your client may be paying Class 2 NICs in a different way e.g. if they were abroad.
If you think the Class 2 NICs amount is incorrect this maybe because:
• your client started working for themselves after 6 April or stopped before 5 April of the tax year. Your client will need to update their self-employment details.
Please note, where the Class 2 NICs amount has been updated allow 72hrs for this to be displayed. If your client has stopped trading as a sole trader you can notify us on the GOV.UK webpage Stop being self-employed here