Since collection of Class 2 by direct debit stopped in July 2015, there have been a number of issues with Class 2 collection through the self-assessment system.
Part of the problem relates to the fact that there are two HMRC computer systems involved in dealing with an individual’s tax affairs which can get out of sync.
HMRC have provided us with the following documents which you may find helpful:
- Getting registration for Class 2 National Insurance Contributions right from the very start
- Agent registrations – trouble shooting
If you or your clients experience any issues with Class 2 for the 2018/19 tax year please let us know on technical [at] ciot.org.uk or raise your concerns on the Agent Forum.