Susan Farmery

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.

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).

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?