Class 2 National Insurance contributions charged in error

From 6 April 2024, Class 2 NI became voluntary, payable only by the self-employed with profits below £6,725 (£3.45 per week/£179.40 annually). Those above this limit receive a credit or, if profits exceed £12,570, pay Class 4 NI only.

Some taxpayers have been wrongly charged Class 2 NI for 2024/25, in some cases £358.80 – double the correct amount. HMRC is correcting accounts where possible, though incorrect letters will continue until an IT fix in September 2025.

Overpayments will be refunded or credited. Taxpayers have until 31 January 2026 to file; those yet to submit may wish to wait, while those who already filed should check calculations.