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My client is a college lecturer and worked for a college for a number of years before it had a PAYE audit. Following the audit, the college started to categorise him as subject to Class 1 National Insurance contributions and now says that it has been assessed by HMRC in respect of Class 1 NICs for the years 2002-03, 2003-04 and 2004-05; i.e. the years before it started to apply Class 1 categorisation.
My client is a college lecturer and worked for a college for a number of years before it had a PAYE audit. Following the audit the college started to categorise him as subject to Class 1 National Insurance contributions and now says that it has been assessed by HMRC in respect of Class 1 NICs for the years 2002-03 2003-04 and 2004-05; i.e. the years before it started to apply Class 1 categorisation.
The college has written to the client asking him to confirm the amount of his gross earnings from freelance work with the college together with the number of engagements with other colleges with a view to 'converting his Class 2 and 4 NIC paid into Class 1 so reducing the college's exposure on the assessment'.
I have heard of self assessment income tax being offset against PAYE in such circumstances (although I believe that...
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