Some self-employed people who sent in their 2024/25 self-assessment tax return were incorrectly told they needed to pay Class 2 National Insurance on their SA302 tax calculation. HMRC has now confirmed the problem has been fixed.

Who was affected? 

HMRC says that between 10,000 and 20,000 people who filed their return before 29th September 2025 may have seen Class 2 NI added when it shouldn’t have been.

The issue was corrected on 29th September 2025, so any SA302s produced after that date should show the right information.

If you were affected, HMRC will update your calculation automatically. They expect to have corrected all affected returns by the end of December 2025. You don’t need to contact them or do anything.

Why it happened

From 2024/25 onwards, self-employed people with profits above the Small Profits Threshold (SPT) no longer have to pay Class 2 NI manually – it’s treated as paid automatically.

The SPT is:

• £6,725 for 20234/25
• £6,845 for 2025/26

Some SA302s produced earlier in the year mistakenly showed Class 2 NI as due even when profits were above these thresholds.

What you need to do

If your SA302 showed Class 2 NI by mistake, HMRC will fix it for you, and you don’t need to take any action.