rrjmaier

Thank you for that clarification. However the question then remains, why the section on class 2 NI contributions in the Self assessment shows "that you owe Class 2 NIC's amount of £179.40". .... to ensure that the year will count full towards the NI record. If there is nothing to pay and the year will still count towards my pension entitlements, then this should be made clear here. I hope you will be able to amend the website and SA section to reflect this fact, since this is highly confusing. Kind regards

Thank you for your response. However, I have by now submitted my Self Assessment return and it still doesn't show anywhere in my return, only that I have to pay zero tax for 23-24. In order to ensure I am not missing any deadlines I have paid the £179.40 by debit card and have received a confirmation of the payment. Will I have to do anything else to ensure that this payment goes towards my NI for the tax year?

I have just finished (but not yet submitted) my SA100 as a self employed for the tax years 2023-24 and my earnings are between the Small Profits Threshold of £6,725 and the Lower Profits Limit threshold for class 4 NI of £12570. When I get to the section on class 2 NI contributions I am told that "your self employment records show that you owe Class 2 NIC's amount of £179.40. This is to ensure that the year will count in full towards my NI record. However, when I then get to the final calculation (which tells me I don’t have to pay income tax) I cannot see this amount anywhere in the listing. And on the "Class 2 NI contributions page in the SA, there is nowhere on the page where I can select that I want to pay this contribution, and the section for voluntary contributions is only if my income would be below the lower threshold of £6725. How will I be able to pay this amount to HMRC in respect of my NI contributions?

I am in a similar situation. In the tax year 2022-23 I was self employed and earned below the Small Profits Threshold of £6,725, but I opted to pay my NI contribution voluntarily. When i finished and submitted my self assessment very soon after the start of the new tax year (on 10 April 23) it showed that I have to pay £ 163.80 to have the year counting towards my state pension. I paid the amount on 22 April 2023 by debit card. However when I looked at my NI record it still says "Year is not full" ??? How can I assure myself that the money is with HMRC and will eventually count towards my pension record?