Self-Assessment Class 2 National Insurance contributions

HMRC’s Work has been progressing to resolve an issue with Class 2 National Insurance contributions affecting some Self-Assessment (SA) tax payers – as detailed in our previous blog dated 20/07/2025

A technical fix is scheduled for deployment over the weekend of 27 and 28 September 2025. This means that all SA302 tax calculations issued from Monday 29 September will reflect the correct Class 2 National Insurance contribution position.

Self-employed tax payers who have already filed Self-Assessment tax returns for 2024 to 2025 will have their records checked and, if necessary corrected, before the January 2026 payment deadline.

This will happen on a rolling basis and so HMRC are unable to share precise timings. However, further updates will be provided as more information becomes available. Tax payers will receive updated SA302 tax calculations wherever corrective action has taken place.

In instances where tax payers have already paid an incorrectly applied charge, we will ensure that the National Insurance position on their SA statement reflects the right amount and will adjust the amount of any further SA charge due this year. 

In the last few months, HMRC have been made aware of 6 cases of incorrect SA302 tax calculations creating issues for self-employed tax payers applying for mortgages. In all 6 cases, HMRC immediately corrected records and issued updated SA302 tax calculations.

For further details contact Amin & Co Accountants (Accountant Manchester) or call at 0161 224 3510