HMRC wrongly refunding some voluntary class 2 payments

Some voluntary payments of class 2 National Insurance contributions are unexpectedly being refunded the ATT has reported.

For voluntary payments to be accepted through self assessment they must be paid by 31 January. It appears that this year the process which moves the payment from the self-assessment computers to the National Insurance records was run late. The result is that HMRC has told some taxpayers that their contributions were paid late and cannot be accepted. They have been issued with a refund.

Individuals who still wish to pay class 2 contribution should call the National Insurance Contributions office (0300 200 3500) to obtain a payment reference and then make a special payment direct to them. The ATT says it is not possible to pay the amount back on to the self-assessment account.

HMRC is looking into the issue but in the meantime advisers may...