HMRC has found an error affecting some self-employed people in the 2024/25 tax year. If you complete a Self-Assessment and your profits are above £12,570, you might have seen a Class 2 National Insurance (NICs) charge of £358.80 added to your account – even though it shouldn’t be there. In some cases, the charge might be smaller. 

What’s happened? 

The error is linked to changes to NICs rules from April 2024. Under the new system: 

• If your profits are over £6,725, you no longer have to pay Class 2 NICs separately – it’s now treated as paid automatically. 

• But due to a glitch, some people were wrongly charged anyway. 

What is HMRC doing about it? 

• If HMRC could fix the issue using the data they already have, they’ve done so, and you should have received a message. 

• If they haven’t fixed yours yet, don’t worry, they’re working through the rest and will update your account soon. 

• Once corrected, you’ll get a new SA302 tax calculation showing the right figures. 

If you’re self-employed or in a partnership and think this might affect you, it’s worth keeping an eye out for updates from HMRC.