Class 2 self-assessment corrections
Earlier this year we reported that some taxpayers had received tax computations from HMRC adding in unnecessary amounts of Class 2. Members told us that, following the submission of 2024-25 tax returns for their self-employed clients, HMRC was issuing computations saying that the Class 2 figure had been “corrected”. In some cases the actual amendment was nil and no change was made, while in others an amount of £179.40 or £358.80 was incorrectly added to the taxpayer's liability.
HMRC acknowledged the problem earlier this year, and issued a fix at the end of September to prevent further letters being issued. They have now confirmed that around 10,000 to 20,000 individuals have been affected, who can expect their records to be corrected automatically by the end of December.
If a client's mortgage application is affected by the error, we recommend calling the Agent Dedicated Line (ADL) to request that the correction is made more urgently.
We have resolved a Class 2 National Insurance contributions issue affecting some Self Assessment (SA) customers. The matter was referenced in Issue 133 of Agent Update (July) and Issue 135 of Agent Update (September).
A fix was successfully implemented on 27 and 28 September 2025 — meaning that all SA302 tax calculations issued since Monday 29 September 2025 reflect the correct Class 2 National Insurance contribution position.
We estimate that between 10,000 to 20,000 self-employed customers who filed SA tax returns for 2024 to 2025 before the fix was implemented, may have been impacted.
These customers can be confident that we will identify and correct any cases where this error led to an incorrect calculation, with all adjustments completed by the end of December 2025.
This will be an automatic correction. Customers do not need to contact us.