Update on voluntary class 2 payments for 2022-23

Taxpayers who made voluntary National Insurance class 2 contributions in their 2022-23 self-assessment returns may have found that due to a glitch in HMRC’s systems the payment has been refunded (see ‘HMRC wrongly refunding voluntary class 2 payments’ Taxation 9 May 2024).

The professional bodies have been pressing HMRC for a solution that would fix this without the need for an individual phone call in each case. HMRC has now advised that it is unable to do this the ICAEW reports.

Taxpayers can check their online account or the HMRC app to see if their 2022-23 class 2 contributions are on their record. If they are not or they are unable to access their online account the taxpayer will need to phone the National Insurance helpline. Agents will need to rely on the SA302 SA calculation...