Class 2 NICs not pre-populated on some 2018-19 Self-Assessment returns

We understand that there was a delay in pre-populating Class 2 NICs in 2018/19 Self-Assessment returns, and that returns filed on or before 8 April 2019 may not show Class 2 NICs within the return.

Taxpayers with returns affected by this will receive a revised SA302 tax calculation in due course, with the appropriate Class 2 NIC charge included.

Returns filed after 8 April 2019 should now see the Class 2 NIC charge duly populated.

HMRC have apologised for any inconvenience caused.

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